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Lecturer(s)
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Course content
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1. Tax systems 2. The role of taxes in the economy 3. Theory of tax incidence and efficiency in taxation 4. Theory of income and property taxes 5. Theory of consumer and ecological taxes 6. International income taxation 7. Taxation of incomes of tax residents of the Czech Republic achieving income from abroad 8. Taxation of incomes of tax non-residents of the Czech Republic 9. Property taxes in the Czech Republic 10. Value added tax in the Czech Republic
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Learning activities and teaching methods
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Lecturing, Methods for working with texts (Textbook, book), Practice exercises
- Home preparation for classes
- 40 hours per semester
- Preparation for course credit
- 20 hours per semester
- Participation in classes
- 20 hours per semester
- Preparation for examination
- 40 hours per semester
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| prerequisite |
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| Knowledge |
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| No prerequisites are required |
| No prerequisites are required |
| Skills |
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| No prerequisites are required |
| No prerequisites are required |
| learning outcomes |
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| Knowledge |
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| explain the basis of the historical development of taxes |
| explain the basis of the historical development of taxes |
| define the role of taxes in the economy |
| define the role of taxes in the economy |
| determine the theory of income, excise and property taxes |
| determine the theory of income, excise and property taxes |
| describe the general structural elements of taxation |
| describe the general structural elements of taxation |
| characterize the tax system of the Czech Republic and its organisation |
| characterize the tax system of the Czech Republic and its organisation |
| Skills |
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| explain the theories of income, excise and property taxes |
| explain the theories of income, excise and property taxes |
| describe the macroeconomic and microeconomic effects of taxation on individual objects of taxation and the efficiency of taxation |
| describe the macroeconomic and microeconomic effects of taxation on individual objects of taxation and the efficiency of taxation |
| apply and work independently with tax laws |
| apply and work independently with tax laws |
| Determine the personal and corporate income tax base |
| Determine the personal and corporate income tax base |
| apply the basic provisions of the Value Added Tax Act |
| apply the basic provisions of the Value Added Tax Act |
| teaching methods |
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| Knowledge |
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| Practice exercises |
| Lecturing |
| Lecturing |
| Practice exercises |
| Methods for working with texts (Textbook, book) |
| Methods for working with texts (Textbook, book) |
| assessment methods |
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| Written examination |
| Written examination |
| Grade (Using a grade system) |
| Grade (Using a grade system) |
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Recommended literature
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daňové zákony v aktuálním znění.
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KOHOUTOVÁ, A. Daňový řád. Praha: ANAG, 2018. ISBN 9788075541468.
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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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Láchová, Vančurová. Daňový systém ČR v aktuálním znění.
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VANČUROVÁ, A. Zdanění osobních příjmů. Praha: Wolters Kluwer ČR, 2022. ISBN 978-80-7552-926-8.
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