Course detail

Tax System

FP-RdsKAcad. year: 2015/2016

The course familiarises students with the structure of Czech system of taxation. It deals with the differences between direct and indirect taxes. Also discussed are the following topics: The taxpayer, the tax base, the tax rate. The VAT, natural person income tax, corporate income tax, property taxes – real estate tax, road tax, inheritance tax, gift tax and immovable property transfer tax.

Language of instruction

Czech

Number of ECTS credits

3

Mode of study

Not applicable.

Guarantor

doc. Ing. Mgr. Karel Brychta, Ph.D.

Department

Institute of Finances (ÚF)

Learning outcomes of the course unit

Students will be made familiar with the structure and significance of individual types of taxes in the Czech Republic. They will develop the skills and learn the terminology necessary for understanding of taxation problems. They will be able to apply their knowledge to particular examples, e.g. to clearly file the tax returns of individual taxes.

Prerequisites

Students are expected to have basic knowledge of accounting and bookkeeping, financial statements, basics of business relations of the Commercial law.

Co-requisites

Not applicable.

Planned learning activities and teaching methods

The course contains lectures that explain basic principles, problems and methodology of the discipline, and exercises that promote the practical knowledge of the subject presented in the lectures.

Assesment methods and criteria linked to learning outcomes

The course-unit credit is conditional on the following:
- to pass the cover-examination

Conditions for passing an exam: Students have to demonstrate their knowledge acquired in the course and be able to apply it in practice.
Form of examination: combined – a written test followed by an oral examination if necessary.

Course curriculum

The base of tax-theory
Direct and indirect taxes
Income tax on individuals
Income tax on corporations
road-tax
tax on immovables
the others taxes

Work placements

Not applicable.

Aims

The objective of the course is to provide students with basic knowledge of Czech system of taxation. They will master the respective terminology, they will practise filing of tax returns for icing natural person income tax and corporate income tax using the prescribed forms, and will be made familiar with the rules and regulations of valid laws. Also important is the understanding of the interrelations and impacts of individual types of taxes.

Specification of controlled education, way of implementation and compensation for absences

Monitoring of students’ individual work on the assigned tasks. In case of an excused absence from seminars, tutors may set additional conditions or coursework if appropriate, generally elaboration of partial written tasks.

Recommended optional programme components

Not applicable.

Prerequisites and corequisites

Not applicable.

Basic literature

Not applicable.

Recommended reading

zák. č. 586/1992 Sb. o daních z příjmů v platném znění (CS)
zák. č. 16/1993 Sb o dani silniční v platném znění (CS)
zák. č. 338/1992 Sb. o dani z nemovitostí v platném znění (CS)

Classification of course in study plans

  • Programme MGR-KS Master's

    branch MGR-ŘEP-KS , 2. year of study, winter semester, elective

Type of course unit

 

Lecture

26 hours, optionally

Teacher / Lecturer

doc. Ing. Mgr. Karel Brychta, Ph.D.

Syllabus

A brief description of lectures:
 Introduction to the course, Czech system of taxation
 Law Nr. 586/92 Sb. on Income Tax as amended
 Law Nr. 235/2004 Sb. on VAT as amended
 Law Nr. 16/1993 Sb. on Road Tax as amended
 Law Nr. 338/1992 Sb. on Property Tax as amended
 Law Nr. 357/1992 Sb. on Inheritance tax, gift tax and immovable property transfer tax as amended

The seminars will be focused on practising the lectured topics and elaboration of case studies (both individually and in teams).