Course: Basic Economics - level 2a

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Course title Basic Economics - level 2a
Course code KFU/EM2A
Organizational form of instruction Lecture + Seminar
Level of course Bachelor
Year of study not specified
Semester Summer
Number of ECTS credits 2
Language of instruction Czech
Status of course unspecified
Form of instruction Face-to-face
Work placements This is not an internship
Recommended optional programme components None
Lecturer(s)
  • Hejduková Pavlína, Ing. Ph.D.
Course content
- Introduction to public finance - Public revenues - Health instance and social security instance as a revenue of PF - Taxes - generally conception - Individual tax rate - Corporate tax rate - Immovable property tax - Capital transfer tax, gift tax, inheritance tax - Road-traffic tax - Consumer tax - Value added tax - Ecological tax

Learning activities and teaching methods
One-to-One tutorial, Lecture, Practicum
  • Preparation for comprehensive test (10-40) - 30 hours per semester
  • Contact hours - 26 hours per semester
prerequisite
professional knowledge
None.
learning outcomes
Student taking this course will be able to define and classify public revenues and to calculate taxes and health and social insurance contributions.
teaching methods
Lecture
Practicum
One-to-One tutorial
assessment methods
Test
Recommended literature
  • Další povinné právní normy jsou uvedené v COURSEWARE.
  • Daňové zákony ČR v platném znění.
  • Zákon č. 589/1992 Sb. o pojistném na sociální zabezpečení a příspěvku na státní politiku zaměstnanosti v platném znění.
  • Zákon č. 595/1992 Sb. o pojistném na všeobecné zdravotní pojištění v platném znění. 1992.
  • Pavlásek, Vlastimil; Hejduková, Pavlína. Veřejné finance a daně v České republice. 2., přeprac. vyd. Plzeň : Nava, 2011. ISBN 978-80-7211-395-8.
  • Peková, Jitka. Veřejné finance : úvod do problematiky. 4., aktualiz. a rozš. vyd. Praha : ASPI, 2008. ISBN 978-80-7357-358-4.


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