ESF:KVDASY System of Taxation - Course Information
KVDASY System of Taxation
Faculty of Economics and AdministrationSpring 2005
- Extent and Intensity
- 0/0. 3 credit(s). Type of Completion: zk (examination).
- Teacher(s)
- Mgr. Ing. Pavla Kvapilová (lecturer)
- Guaranteed by
- doc. PhDr. Jan Šelešovský, CSc.
Department of Public Economics – Faculty of Economics and Administration
Contact Person: Jana Fuksová - Timetable
- Sat 26. 2. 14:35–17:55 P102, Sat 12. 3. 8:30–11:50 P102, Fri 22. 4. 15:30–18:45 P102, Fri 29. 4. 14:35–17:55 P102
- Course Enrolment Limitations
- The course is only offered to the students of the study fields the course is directly associated with.
- fields of study / plans the course is directly associated with
- Management (programme ESF, B-EKM)
- Regional Development and Administration (programme ESF, B-HPS)
- Course objectives
- System of Taxation (SDDA) The course gives an overview of the whole system of taxation in the Czech Republic and also explores social and health insurance. Completing this course students will gain basic practical knowledge in this area. The central focus of the course is the presentation of, and commentary on, current legislation, income tax computation, computation of other direct and indirect taxes and insurance premiums. From the taxpayer s point of view practical questions are solved which are connected with tax administration. Basic procedures concerning tax assessment, tax paying and tax enforcement are also practised in case studies. The course will also mention the principal issues of treaties for the avoidance of double taxation in and taxation of foreigners in the Czech Republic. On finishing the course students should be able to solve independently even quite complex tax cases. Credit requirements: active participation in the seminar. Examination:
- Literature
- Daňové zákony 2004, Úplná znění (GRADA, NEWSLETTER, SAGIT, SEVT)
- VANČUROVÁ, Alena, Lenka LÁCHOVÁ and Jana VÍTKOVÁ. Daňový systém ČR 2002, aneb, Učebnice daňového práva. 6., rozšířené vyd. Praha: VOX, 2002, 379 s. ISBN 80-86324-20-6. info
- Language of instruction
- Czech
- Further comments (probably available only in Czech)
- The course is taught annually.
Information on the extent and intensity of the course: 16 hodin.
- Enrolment Statistics (Spring 2005, recent)
- Permalink: https://is.muni.cz/course/econ/spring2005/KVDASY