Course: Tax System and Financial Law

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Course title Tax System and Financial Law
Course code MUFU/2DSFP
Organizational form of instruction Lecture
Level of course unspecified
Year of study 2
Semester Winter
Number of ECTS credits 4
Language of instruction Czech
Status of course Compulsory-optional
Form of instruction Face-to-face
Work placements This is not an internship
Recommended optional programme components None
Lecturer(s)
  • Jarolímová Blanka, Ing.
Course content
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

Learning activities and teaching methods
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
prerequisite
Knowledge
No prerequisites are required
No prerequisites are required
Skills
No prerequisites are required
No prerequisites are required
learning outcomes
Knowledge
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
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
Knowledge
Practice exercises
Lecturing
Lecturing
Practice exercises
Methods for working with texts (Textbook, book)
Methods for working with texts (Textbook, book)
assessment methods
Written examination
Written examination
Grade (Using a grade system)
Grade (Using a grade system)
Recommended literature
  • daňové zákony v aktuálním znění.
  • KOHOUTOVÁ, A. Daňový řád. Praha: ANAG, 2018. ISBN 9788075541468.
  • KUBÁTOVÁ, K. Daňová teorie a politika. 7 vyd.. Praha: Wolters Kluwer a. s, 2018. ISBN 978-80-7598-165-3.
  • Láchová, Vančurová. Daňový systém ČR v aktuálním znění.
  • VANČUROVÁ, A. Zdanění osobních příjmů. Praha: Wolters Kluwer ČR, 2022. ISBN 978-80-7552-926-8.


Study plans that include the course
Faculty Study plan (Version) Category of Branch/Specialization Recommended year of study Recommended semester