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Lecturer(s)
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Kirschnerová Pavlína, Ing. Ph.D.
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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 optimisation - 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
- Participation in classes
- 15 hours per semester
- Home preparation for classes
- 30 hours per semester
- Preparation for course credit
- 35 hours per semester
- Preparation for examination
- 45 hours per semester
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| prerequisite |
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| Knowledge |
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| Prerequisites are not set. |
| Prerequisites are not set. |
| Skills |
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| Prerequisites are not set. |
| Prerequisites are not set. |
| learning outcomes |
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| Knowledge |
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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 |
|---|
| Monologic (Exposition, lecture, briefing) |
| Methods for working with texts (Textbook, book) |
| Methods for working with texts (Textbook, book) |
| Monologic (Exposition, lecture, briefing) |
| Skills |
|---|
| Practice exercises |
| Practice exercises |
| Individual work of students |
| Individual work of students |
| assessment methods |
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| Knowledge |
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| Grade (Using a grade system) |
| Oral examination |
| Written examination |
| Written examination |
| Oral 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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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 2024.. Praha: Wolters Kluwer, 2024. ISBN 978-80-7676-992-2.
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VYCHOPEŇ, J. Daň z příjmů 2025. Praha: Wolters Kluwer, 2025. ISBN 978-80-286-0075-4.
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