Course detail

Tax System

FIT-IDASAcad. year: 2010/2011

The tax system in the Czech Republic. The individual personal income tax, the income tax of a legal entity, and the value added tax.

Language of instruction

Czech

Number of ECTS credits

5

Mode of study

Not applicable.

Learning outcomes of the course unit

Item has no knowledges.

Prerequisites

Knowledge on double-entry accounting principles and rudiments of corporate economy.

Co-requisites

Not applicable.

Planned learning activities and teaching methods

Not applicable.

Assesment methods and criteria linked to learning outcomes

Tests with minimum 70% success.

Course curriculum

Review of Czech economic laws.

Work placements

Not applicable.

Aims

The aim of this subject is to provide students with basic information about the tax system in the Czech Republic. After course completion, students will be able to fill out Tax Returns for an individual personal income tax, the income tax of a legal entity, and a Tax Return for value added tax.

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

Active participation on the practice.

Recommended optional programme components

Not applicable.

Prerequisites and corequisites

Basic literature

Not applicable.

Recommended reading

Not applicable.

Classification of course in study plans

  • Programme IT-BC-3 Bachelor's

    branch BIT , any year of study, summer semester, elective

Type of course unit

 

Lecture

26 hours, optionally

Teacher / Lecturer

Syllabus

Review of Czech economic laws.

Fundamentals seminar

26 hours, optionally

Teacher / Lecturer

Syllabus

Discussion to Czech economic laws.