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

Institute of Finances (ÚF)

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.

Knowledge of the principles of tax records, knowledge of accounting and financial statements, elementary knowledge in civil and commercial law.

Not applicable.

Not applicable.

VANČUROVÁ, Alena a Lenka LÁCHOVÁ. Daňový systém ČR 2014. 12. aktualiz. vyd. Praha: 1. VOX, 2014, 391 s. ISBN 978-80-87480-23-6.
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, Alena a Klazar, Stanislav. Daňový systém ČR: cvičebnice. 2. díl, Daň z příjmů fyzických osob a pojistné sociálního pojištění. V Praze: 1. VOX, 2014. 92 s. Daně. ISBN 978-80-87480-29-8.
Aktuální články vztahující k daňové problematice (odborné časopisy jako např. Daně a právo v praxi, Poradce).
Zákon č. 586/1992 Sb., o daních z příjmů, ve znění pozdějších právních předpisů
VANČUROVÁ, A.; SLINTÁKOVÁ, B. Daňový systém ČR: cvičebnice. Daň a její konstrukce, daňový systém, správa daní, daň z příjmů právnických osob. Praha: VOX a.s., 2015. 72 s. ISBN 978-80-87480-37-3.
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

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).

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%).

Czech

Not applicable.

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).

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.

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

• Programme BAK Bachelor's

  branch BAK-EP , 1. year of study, summer semester, 6 credits, compulsory
  

• Programme BAK-EP Bachelor's, 2. year of study, summer semester, 6 credits, compulsory
  

26 hours, compulsory

Ing. Kristýna Bělušová