Course detail

Tax System

FSI-HDSAcad. year: 2018/2019

The subject deals with the tax system of the Czech Republic. The students will get to know the fundamental aspects of material tax law of particular taxes. The attention is paid above all to direct taxes. Marginally the students will get to know the principles of procedural regulations of tax administration.

Learning outcomes of the course unit

Students will get acquainted with the structure of particular taxes contained in the tax system of the Czech Republic. Students will master basic terminology and skills necessary for understanding common tax questions and issues, as well as the knowledge necessary to deal simpler tax problems. Students will be able to process tax returns for direct taxes for simpler cases.

Prerequisites

Knowledge of of accounting and financial statements, elementary knowledge in civil and commercial law.

Co-requisites

Not applicable.

Recommended optional programme components

Not applicable.

Recommended or required reading

ŠIROKÝ, Jan. Daně v Evropské unii: daňové systémy všech 28 členských států EU, legislativní základy daňové harmonizace včetně judikátů SD, odraz ekonomické krize v daňové politice EU, zdanění finančního sektoru. 6., aktualiz. a přeprac. vyd. Praha: Linde, 2013, 386 s. ISBN 978-80-7201-925-0.
VANČUROVÁ, A. a L. LÁCHOVÁ. Daňový systém ČR 2018. 14. vyd. Praha: 1. VOX, 2018. ISBN 978-80-87480-63-2 .
Aktuální články vztahující k daňové problematice (odborné časopisy jako např. Daně a právo v praxi, Poradce).
VANČUROVÁ, Alena a Stanislav KLAZAR. Daňový systém ČR: cvičebnice. 2. díl, Daň z příjmů fyzických osob a pojistné sociálního pojištění. V Praze: 1. VOX, 2018. Daně. ISBN 978-80-87480-68-7.
Zákon č. 586/1992 Sb., o daních z příjmů, ve znění pozdějších právních předpisů
Zákon č. 16/1993 Sb., o dani silniční, ve znění pozdějších předpisů
Zákon č. 235/2004 Sb., o dani z přidané hodnoty, ve znění pozdějších předpisů
Zákon č. 338/1992 Sb., o dani z nemovitých věcí, ve znění pozdějších předpisů
Zákonné opatření Senátu č. 340/2013 Sb., o dani z nabytí nemovitých věcí , ve znění pozdějších předpisů

Planned learning activities and teaching methods

During the lectures, the students are getting acquainted with the principles and basic legal regulations of particular taxes. Within the seminars, lectured topics are practiced. Students solve model examples (calculation of tax liability, filling tax returns).

Assesment methods and criteria linked to learning outcomes

Credit
1. Active participation in seminars.
2. Passing the credit tests (at least 50% of the total number of points for each of them).

a) class exam I - personal income tax (the test takes 75 minutes)
b) class exam II - road tax, tax on immovable property and tax on the acquisition of immovable property (75 minutes)

Exam
The exam is written and is cross-sectionally focused on verifying the knowledge gained. The exam takes the form of a test - 30 questions with sub 3 sub-questions (only one answer is correct). Min. 50% of the total possible points is a condition to successfully pass the exam. The test takes 30 minutes.

Scoring the answers in the exam test:
- correct answer: + 1 point
- not answered: 0 points
- wrong answer: - 1 point

Final classification
The examination is classified according to ECTS.
The final classification of the subject is influenced by the work during the semester (see below).

Share in the final evaluation:
- credit tests (50%);
- exam test (50%).

Language of instruction

Czech

Work placements

Not applicable.

Aims

The aim of the course is to get students acquainted with the taxes included in the current tax system of the Czech Republic. The course is designed to provide students awareness of particular taxes and to provide them necessary knowledge in order they could be able to fill out the tax returns to direct taxes. Within the concept of the course, the emphasis is put on the legal regulation on personal income tax.

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

Attendance at lectures is not compulsory. Participation in seminars is compulsory and active participation by students is required.

Classification of course in study plans

  • Programme IT-BC-3 Bachelor's

    branch BIT , 2. year of study, summer semester, 4 credits, optional

  • Programme M2I-P Master's

    branch M-SLE , 1. year of study, summer semester, 4 credits, optional (voluntary)
    branch M-STM , 1. year of study, summer semester, 7 credits, compulsory
    branch M-STM , 1. year of study, summer semester, 6 credits, compulsory

Type of course unit

 

Lecture

26 hours, optionally

Teacher / Lecturer

Syllabus

1. Tax system - definition, development, relevance, comparing tax systems, tax systems determinants, influence of EU law on the formation of tax systems, structural elements of the tax laws.
2. Personal Income Act (subject exemptions, partial tax bases of tax base of individuals – in general)
3. Personal Income Act (income from employment, income from independent activities).
4. Personal Income Act (income from capital, income from rent and other incomes).
5. Personal Income Act (means of tax optimization (tax allowances, items deductible from
tax base, tax credits, tax return, annual settlement of advances).
6. Road Tax - subject, exemption, taxpayer, tax base, tax rate, tax return.
7. Tax on Immovable Property – land tax (subject, exemption, taxpayer, tax base, tax rate, tax return).
8. Tax on Immovable Property – tax on buildings and units (subject, exemption, taxpayer, tax base, tax rate, tax return).
9. Tax on Acquisition of Immovable Property (subject, exemption, taxpayer, tax base, tax rate, tax return).
10. Corporate Income Tax (taxpayers, subject to tax, exemptions, tax base).
11. Corporate Income Tax (tax rate, tax optimization, tax return).
12. Value Added Tax (principles of its functioning on the background of EU regulation, subject to tax).
13. Value Added Tax (tax base, tax rates, tax return, mandatory reporting).

Exercise

26 hours, compulsory

Teacher / Lecturer

Syllabus

The content of the seminars is practice of the lectured topics and working on examples.

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