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Lecturer(s)
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Kirschnerová Pavlína, Ing. Ph.D.
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Szabó Filip, Ing.
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Course content
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Introduction to tax theory The system of public revenues and the role of taxes in the fiscal policy of the state Issues of social and health insurance Theory of direct taxes, Personal income tax and its optimization Taxation of personal income achieved from dependent activity Taxation of personal income achieved from independent activities Income from capital assets, Rental income and Other income. Taxation of corporate income, adjustment of the tax base and tax assessment Specifics of deductible and non-deductible expenses Theory of property taxation Value-added tax and its application Theory of excise and environmental taxes
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Learning activities and teaching methods
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Monologic (Exposition, lecture, briefing), Methods for working with texts (Textbook, book), Practice exercises
- Preparation for course credit
- 15 hours per semester
- Home preparation for classes
- 10 hours per semester
- Participation in classes
- 52 hours per semester
- Preparation for examination
- 20 hours per semester
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| prerequisite |
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| Knowledge |
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| Knowledge of economics, mathematics and financial accounting. |
| Knowledge of economics, mathematics and financial accounting. |
| learning outcomes |
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| characterize the tax system of the Czech Republic, its organisation and administration, as well as the role of taxes within the fiscal policy of the state |
| characterize the tax system of the Czech Republic, its organisation and administration, as well as the role of taxes within the fiscal policy of the state |
| explain the procedure for calculating partial tax bases and overall taxation of an individual income taxpayer |
| explain the procedure for calculating partial tax bases and overall taxation of an individual income taxpayer |
| characterize health care and social security insurance and describe the methodology for calculating insurance for employees and entrepreneurs |
| characterize health care and social security insurance and describe the methodology for calculating insurance for employees and entrepreneurs |
| explain the procedure for calculating corporate income tax |
| explain the procedure for calculating corporate income tax |
| describe the construction and general principles of the property and indirect taxes |
| describe the construction and general principles of the property and indirect taxes |
| Skills |
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| apply in practice the various provisions of the Income Tax Act |
| apply in practice the various provisions of the Income Tax Act |
| determine partial tax bases, the total tax base and calculate individual income tax |
| determine partial tax bases, the total tax base and calculate individual income tax |
| calculate health care and social contribution insurance for employees and entrepreneurs |
| calculate health care and social contribution insurance for employees and entrepreneurs |
| allocate costs (expenses) according to their tax deductibility, i.e., tax deductible and non-tax deductible |
| allocate costs (expenses) according to their tax deductibility, i.e., tax deductible and non-tax deductible |
| calculate corporate income tax |
| calculate corporate income tax |
| teaching methods |
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| Knowledge |
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| Monologic (Exposition, lecture, briefing) |
| Practice exercises |
| Practice exercises |
| Methods for working with texts (Textbook, book) |
| Methods for working with texts (Textbook, book) |
| Monologic (Exposition, lecture, briefing) |
| assessment methods |
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| Written examination |
| Written examination |
| Oral examination |
| Grade (Using a grade system) |
| Grade (Using a grade system) |
| Oral examination |
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Recommended literature
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Daňové zákony a související předpisy v aktuálním znění..
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Daňové zákony v aktuálním znění.
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KUBÁTOVÁ, K. Daňová teorie a politika. 7 vyd.. Praha: Wolters Kluwer a. s, 2018. ISBN 978-80-7598-165-3.
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Kubátová, K. Daňová teorie a politika. Praha, 2015. ISBN 978-80-7478-841-3.
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LÁCHOVÁ, L., VANČUROVÁ, A.. Daňový systém ČR 2018.. Praha: VOX, 2018., 2018. ISBN 978-80-87480-63-2.
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VANČUROVÁ, A. Zdanění osobních příjmů. Praha: Wolters Kluwer ČR, 2022. ISBN 978-80-7552-926-8.
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Vančurová, A. Zdanění osobních příjmů. Praha, 2014. ISBN 978-80-7478-388-3.
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