Course: Finance and the Tax System

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Course title Finance and the Tax System
Course code KFU/FDS
Organizational form of instruction Lecture + Tutorial
Level of course Bachelor
Year of study not specified
Semester Winter
Number of ECTS credits 4
Language of instruction Czech
Status of course Compulsory, Compulsory-optional
Form of instruction Face-to-face
Work placements This is not an internship
Recommended optional programme components None
Lecturer(s)
  • Hruška Zdeněk, Ing. Ph.D.
  • Hejduková Pavlína, Ing. Ph.D.
  • Černá Marie, Ing. Ph.D.
Course content
- Introduction to Finance. - Public finance. - Insurance contributions to health insurance and payments for social security and contributions to the state employment policy. - Tax system in the Czech Republic. - Income taxes in the tax system of the Czech Republic. - Property taxes in the tax system of the Czech Republic. - Taxes on consumption in the tax system of the Czech Republic. - Corporate Finance. - Financial planning, financial management. - The basics of enterprise investment decision. - Legal forms of business. - Summary. Additional information for the students of combined form of study is in the Courseware.

Learning activities and teaching methods
Textual studies, Lecture, Practicum
  • Contact hours - 52 hours per semester
  • Preparation for comprehensive test (10-40) - 20 hours per semester
  • Preparation for an examination (30-60) - 32 hours per semester
prerequisite
professional knowledge
Not specified.
professional skills
Not specified.
general eligibility
N/A
N/A
N/A
learning outcomes
professional knowledge
To know the structure of tax system in the Czech Republic.
To descibe the principles of corporate finance, assets and liablilities structure of business entity.
To characterize the basic principles of corporate funding.
professional skills
To apply the basic principles of public and corporate finance including the basic aspects of taxes from tax system of the Czech Republic.
general eligibility
N/A
N/A
N/A
teaching methods
professional knowledge
Lecture
Textual studies
Self-study of literature
professional skills
Lecture with practical applications
Practicum
Skills demonstration
general eligibility
Students' self-study
Self-study of literature
assessment methods
professional knowledge
Written exam
professional skills
Test
general eligibility
Written exam
Test
Skills demonstration during practicum
Recommended literature
  • Daňové zákony v platném znění.
  • Zákon č. 589/1992 Sb. o pojistném na sociální zabezpečení a příspěvku na státní politiku zaměstnanosti v platném znění.
  • Zákon č. 592/1992 Sb. o pojistném na všeobecné zdravotní pojištění v platném znění.
  • Zákon o obchodních korporacích.
  • Hejduková, Pavlína. Veřejné finance : teorie a praxe. Vydání první. 2015. ISBN 978-80-7400-298-4.
  • Hejduková, Pavlína. Veřejné finance. Sbírka příkladů a případových studií.. Praha, 2015. ISBN 978-80-7400-299-1.
  • HRDÝ, M., KRECHOVSKÁ, M. Podnikové finance v teorii a praxi. Praha, 2013. ISBN 978-80-7478-011-0.
  • Peková, Jitka. Veřejné finance : úvod do problematiky. 3., přeprac. vyd. Praha : ASPI, 2005. ISBN 80-7357-049-1.
  • Ryšávková, Veronika. Nový občanský zákoník úplně pro všechny. 1. vyd. Praha : Grada, 2014. ISBN 978-80-247-5157-3.
  • Štenglová, I., Havel, B., Cíleček, F., Kuhn, P., Šuk, P. Zákon o obchodních korporacích. Komentář. Praha: C. H. Beck, 2013. ISBN 978-80-7400-480-3.
  • Valach, Josef. Finanční řízení podniku. Praha : Ekopress, 1999. ISBN 80-86119-21-1.


Study plans that include the course
Faculty Study plan (Version) Branch of study Category Recommended year of study Recommended semester
Faculty of Applied Sciences Information Systems (2016) Informatics courses 3 Winter
Faculty of Electrical Engineering Electronics and Applied Informatics (16) Electrical engineering, telecommunication and IT 2 Winter
Faculty of Electrical Engineering Electrical Power Engineering (16) Special and interdisciplinary fields 2 Winter
Faculty of Economics Economic and Regional Geography (2017) Geography courses 2 Winter
Faculty of Electrical Engineering Industrial Electronics and Electromechanical Engineering (16) Electrical engineering, telecommunication and IT 2 Winter
Faculty of Electrical Engineering Electrical Engineering in Transport and Automotive Electronics (16) Electrical engineering, telecommunication and IT 2 Winter
Faculty of Electrical Engineering Electrical Engineering (16) Electrical engineering, telecommunication and IT 3 Winter
Faculty of Applied Sciences Information Systems (2014) Informatics courses 3 Winter
Faculty of Applied Sciences Information Systems (2017) Informatics courses 3 Winter
Faculty of Applied Sciences Information Systems (2015) Informatics courses 3 Winter
Faculty of Electrical Engineering Electrical Power Engineering (16) Special and interdisciplinary fields 2 Winter
Faculty of Electrical Engineering Telecommunication and Multimedia Systems (12) Electrical engineering, telecommunication and IT 2 Winter
Faculty of Electrical Engineering Nuclear Power Engineering (12) Special and interdisciplinary fields 2 Winter
Faculty of Electrical Engineering Electrical Engineering (12) Electrical engineering, telecommunication and IT 3 Winter
Faculty of Electrical Engineering Electronics and Applied Informatics (16) Electrical engineering, telecommunication and IT 2 Winter
Faculty of Economics Economic and Regional Geography (2015) Geography courses 2 Winter
Faculty of Electrical Engineering Commercial Electrical Engineering (16) Electrical engineering, telecommunication and IT 1 Winter
Faculty of Applied Sciences Information Systems (1) Informatics courses 3 Winter
Faculty of Electrical Engineering Applied Electrical Engineering (12) Electrical engineering, telecommunication and IT 3 Winter
Faculty of Applied Sciences Information Systems (2012) Informatics courses 3 Winter