Tax System of the Czech Republic
FEKT-BPC-DSYAcad. year: 2020/2021
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.
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.
Interest in the course.
Recommended optional programme components
Recommended or required reading
Vančurová, A., Láchová, L.: Daňový systém ČR 2018, VOX, 2018
Sedláček,J., Dušek, J.: Daňová evidence podnikatelů 2019,Grada Publishing, 2019
Zákon č. 586/1992 Sb. o dani z příjmů v aktuálním znění
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
1.Taxation system of the Czech Republic - basic principles
2.Selected kinds of taxes - principles, calculation
5.Social and health insurance charges
6.Small business - setting up, expiry, related obligations
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
Classification of course in study plans
- Programme BPC-AUD Bachelor's
- 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 BPC-IBE 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 BPC-SEE 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