Course detail
Tax System of the Czech Republic
FEKT-BPC-DSYAcad. year: 2018/2019
This course gives information about the structure of the taxation system of the Czech Republic. There is a brief explanation of the single-entry bookkeeping principles including the basic knowledge of law rules related to small business.Finally, the course informs about institutions of government, which have the biggest influence on business, and step-by-step rules of communication with those institutions. Solved tax examples included.
Supervisor
Department
Learning outcomes of the course unit
1.The basic knowledge of taxation system of the Czech Republic.
2.Ability of single-entry bookkeeping.
3.The knowledge of basic administration related to small business.
Prerequisites
Interest in the course.
Co-requisites
Not applicable.
Recommended optional programme components
Not applicable.
Recommended or required reading
Not applicable.
Planned learning activities and teaching methods
Teaching methods depend on the type of course unit as specified in the article 7 of BUT Rules for Studies and Examinations - lectures, discussion, examples of taxation.
Assesment methods and criteria linked to learning outcomes
Marked credit. Written test.
Language of instruction
Czech
Work placements
Not applicable.
Course curriculum
1.Taxation system of the Czech Republic - basic principles
2.Selected kinds of taxes - principles, calculation
3.Singl-entry bookkeeping
4.Trade law
5.Social and health insurance charges
6.Small business - setting up, expiry, related obligations
Aims
Taking part in this course leads to understanding of basic principles of complicated taxation system of the Czech Republic. Calculated examples included. In addition to those abilities, student will be able to keep single books and comunicate with institutions of government that control small business.
Specification of controlled education, way of implementation and compensation for absences
Attendance 75%.
Classification of course in study plans
- Programme BPC-AUD Bachelor's
specialization AUDB-TECH , any year of study, summer semester, 2 credits, elective
- Programme BPC-AMT Bachelor's, any year of study, summer semester, 2 credits, elective
- Programme BPC-EKT Bachelor's, any year of study, summer semester, 2 credits, elective
- Programme BKC-EKT Bachelor's, any year of study, summer semester, 2 credits, elective
- Programme BPC-IBE Bachelor's, any year of study, summer semester, 2 credits, elective
- Programme BKC-MET Bachelor's, any year of study, summer semester, 2 credits, elective
- Programme BPC-MET Bachelor's, any year of study, summer semester, 2 credits, elective
- Programme BKC-SEE Bachelor's, any year of study, summer semester, 2 credits, elective
- Programme BPC-SEE Bachelor's, any year of study, summer semester, 2 credits, elective
- Programme BKC-TLI Bachelor's, any year of study, summer semester, 2 credits, elective
- Programme BPC-TLI Bachelor's, any year of study, summer semester, 2 credits, elective
Type of course unit
eLearning
eLearning: currently opened course