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Lecturer(s)
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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. The Czech tax system Personal income taxation, structural elements of the tax, tax law Taxation of income achieved from dependent activity Taxation of income achieved from independent activities Distortions in personal income taxation Taxation of income from capital, rental income and other income Non-taxable parts of the tax base, tax discounts and the institute of the cooperating person Social insurance and Health insurance contributions Tax returns and overview of incomes and expenditures International taxation - introduction to the issue, double taxation treaties International taxation - techniques for avoiding double taxation
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Learning activities and teaching methods
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Monologic (Exposition, lecture, briefing), Methods for working with texts (Textbook, book)
- Participation in classes
- 52 hours per semester
- Home preparation for classes
- 20 hours per semester
- Preparation for course credit
- 15 hours per semester
- Preparation for examination
- 20 hours per semester
- Term paper
- 20 hours per semester
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| prerequisite |
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| Knowledge |
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| Knowledge of mathematics, basics of economics and financial accounting. |
| Knowledge of mathematics, basics of economics and financial accounting. |
| learning outcomes |
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| Characterize the tax system of the Czech Republic and its organization, as well as the role of taxes within the fiscal policy of the state |
| Characterize the tax system of the Czech Republic and its organization, as well as the role of taxes within the fiscal policy of the state |
| Describe and explain the general design elements of tax |
| Describe and explain the general design elements of tax |
| Define the taxpayer and different types of income (partial tax bases) of the personal income tax |
| Define the taxpayer and different types of income (partial tax bases) of the personal income tax |
| 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 |
| Explain the procedure for calculating contributions to health care and social security insurance for employees and self-employed persons |
| Explain the procedure for calculating contributions to health care and social security insurance for employees and self-employed persons |
| Skills |
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| Distinguish different types of personal income and classify them into partial tax bases |
| Distinguish different types of personal income and classify them into partial tax bases |
| Determine the partial tax bases, the total tax base and calculate the personal income tax |
| Determine the partial tax bases, the total tax base and calculate the personal income tax |
| Complete the personal income tax return |
| Complete the personal income tax return |
| Calculate contributions to social security and health care insurance for employees and self-employed persons |
| Calculate contributions to social security and health care insurance for employees and self-employed persons |
| Complete reports to social security and health insurance institutions |
| Complete reports to social security and health insurance institutions |
| teaching methods |
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| Knowledge |
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| Methods for working with texts (Textbook, book) |
| Methods for working with texts (Textbook, book) |
| Monologic (Exposition, lecture, briefing) |
| Monologic (Exposition, lecture, briefing) |
| Text analysis |
| Text analysis |
| Dialogic (Discussion, conversation, brainstorming) |
| Dialogic (Discussion, conversation, brainstorming) |
| Individual work of students |
| Individual work of students |
| Practice exercises |
| Practice exercises |
| Skills |
|---|
| Text analysis |
| Text analysis |
| Dialogic (Discussion, conversation, brainstorming) |
| Dialogic (Discussion, conversation, brainstorming) |
| Individual work of students |
| Individual work of students |
| Practice exercises |
| Practice exercises |
| assessment methods |
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| Knowledge |
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| Grade (Using a grade system) |
| Oral examination |
| Oral examination |
| Written examination |
| Written examination |
| Grade (Using a grade system) |
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Recommended literature
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Daňové zákony a související předpisy 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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NERUDOVÁ, D. Daňová politika v Evropské unii. Praha: Wolters Kluwer, 2017. ISBN 978-80-7552-682-3.
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SKÁLOVÁ, J. Daně v účetnictví. Praha: Wolters Kluwer. ISBN 978-80-7552-832-2.
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ŠIROKÝ, J. Základy daňové teorie s praktickými příklady. 2. aktual. vyd.. Praha: Wolters Kluwer, 2016. ISBN 978-80-7552-315-0.
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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., ZÍDKOVÁ, H. Daňový systém ČR 2022. Praha: WOLTERS KLUWER, 2022. ISBN 978-80-7676-362-3.
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