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Lecturer(s)
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Černíková Martina, Ing. Ph.D.
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Brabec Zdeněk, Ing. Ph.D.
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Course content
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Lectures (topics): 1. Introduction to tax issues. 2. Personal income tax. 3. Social security and health insurance. 4. Corporate income tax. 5. Real estate tax. 6. Road tax. 7. Value added tax. 8. Excise duties. 9. Customs duties. Energy taxes. 10. Tax administration. 11. International double taxation treaties. Seminars (topics): 1. Personal income tax - employees - examples. 2. Personal income tax - other sources of income - examples. 3. Corporate income tax - examples. 4. Tax-deductible and non-deductible expenses (standard provisions) - examples. 5. Indirect taxes (VAT, excise duty) - examples
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Learning activities and teaching methods
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Monological explanation (lecture, presentation,briefing)
- Class attendance
- 42 hours per semester
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Learning outcomes
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The subject of the study is a complex overview of tax matters. The topics are selected for students to be introduced to the up-to-date tax matters and get the basic literacy in this subject.
Students will acquire knowledge in the subject in accordance with the objective and the content. They will acquire basic orientation in tax legislation of the Czech Republic, they will learn to use the basic algorithms used by the calculation of individual taxes.
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Prerequisites
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This course assumes knowledge of the basics of financial accounting and public finance.
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Assessment methods and criteria
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Written exam
Credit exam: For a successful completion of the course, it is necessary to fulfil these conditions -- attendance at seminars and successfully passing a written test (minimum 70 %). Exam: Written exam (minimum 60 %). Attendance at lectures min. 50 % (only for selffunded students)
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Recommended literature
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FRECKNALL HUGHES, J. The Theory, Principles and Management of Taxation: an Introduction.. New York, 2015. ISBN 978-0415-43234-4.
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KUBÁTOVÁ,Květa. Daňová teorie a politika. PRAHA, 2018. ISBN 978-80-7598-165-3.
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MARKOVÁ, Hana. DAŇOVÉ ZÁKONY 2024. PRAHA, 2024. ISBN 978-80-271-5243-8.
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ŠIROKÝ, Jan. DANĚ V EU. PRAHA, 2018. ISBN 978-80-7502-274-5.
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VANČUROVÁ, Alena a Hana Zídková. DAŇOVÝ SYSTÉM ČR 2024. PRAHA, 2024. ISBN 978-80-7676-992-2.
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