Course: Taxation

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Course title Taxation
Course code KFU/DAN
Organizational form of instruction Lecture + Tutorial
Level of course Bachelor
Year of study not specified
Semester Winter and summer
Number of ECTS credits 5
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)
  • Černá Marie, Ing. Ph.D.
  • Hejduková Pavlína, Ing. Ph.D.
Course content
Introduction to the tax Tax coordination and harmonization, tax reforms Tax systems in selected countries - practical application Elimination of double taxation The tax system of the Czech Republic and public insurance systems Income tax in the tax system of the Czech Republic Taxes on consumption in the Czech Republic Property taxes in the Czech Republic Tax administration in the Czech Republic Selected tax jurisprudence Procedures for filling in tax returns Summary repeating

Learning activities and teaching methods
Students' self-study, Self-study of literature, Textual studies, Lecture, Practicum
  • Contact hours - 52 hours per semester
  • Preparation for an examination (30-60) - 40 hours per semester
  • Preparation for comprehensive test (10-40) - 40 hours per semester
prerequisite
professional knowledge
To explain the basic principles of public finance in the Czech Republic, basic tax requirements for taxes in the Czech Republic and problematic of public issue premium.
professional skills
To apply basic knowledge about taxes and public insurance.
general eligibility
N/A
N/A
learning outcomes
professional knowledge
To explain the functions of taxes and their role in the economy.
To define the basic and complementary requirements for taxes from the Czech tax system.
To describe the principles of tax administration in the Czech Republic.
professional skills
To apply tax knowledge in the Czech Republic to practical examples.
To do tax optimalization.
general eligibility
N/A
teaching methods
professional knowledge
Lecture
Practicum
Textual studies
Self-study of literature
professional skills
Lecture
Practicum
Self-study of literature
general eligibility
Practicum
Students' self-study
assessment methods
professional knowledge
Written exam
Test
professional skills
Written exam
Test
general eligibility
Written exam
Test
Skills demonstration during practicum
Recommended literature
  • Daňové zákony v platném znění..
  • Hejduková, Pavlína. Daně. Pracovní listy.. Plzeň, 2014.
  • Hejduková, Pavlína. Daně: teorie a praktické aplikace v ČR. Studijní opora.. Plzeň, 2014.
  • Kubátová, Květa. Daňová teorie a politika. 5., aktualiz. vyd. Praha : Wolters Kluwer Česká republika, 2010. ISBN 978-80-7357-574-8.
  • Široký, J. Daně v Evropské unii. Praha: Linde, 2012. ISBN 978-80-7201-881-9.
  • Vančurová, A., Láchová, L. Daňový systém ČR 2016. Praha, 2016. ISBN 978-80-87480-44-1.


Study plans that include the course
Faculty Study plan (Version) Branch of study Category Recommended year of study Recommended semester
Faculty of Economics Business Economics and Management (2015) Economy 2 Summer
Faculty of Economics Business Economics and Management (2015) Economy 2 Summer
Faculty of Economics Business Economics and Management (2010) Economy 3 Summer
Faculty of Economics Business Economics and Management (1) Economy 3 Summer