KVDASY_T System of Taxation

Faculty of Economics and Administration
Spring 2009
Extent and Intensity
0/0. 5 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: Lenka Jílková
Timetable
Sun 22. 3. 8:30–11:50 T 3A, Sat 16. 5. 16:20–19:35 T 3A
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, specialization Management_T)
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:
Syllabus
  • 1.Introduction to the course. Tax administration.
  • 2.Course of tax procedures. Preliminary procedures. Assessing procedures.
  • 3.Tax payment and enforcement procedures. Legal remedy procedures.
  • 4.Health insurance minimum
  • 5.Social security minimum
  • 6.,7. Direct taxes and their administration – personal income tax (meaning, function, structure of taxes and administration)
  • 8.,9. Direct taxes and their administration – corporate income tax (meaning, function, structure of taxes and administration)
  • 10., 11. Direct taxes and their administration – property tax, inheritance tax, tax on donations and property transfer tax, road tax(meaning, function, structure of taxes and administration)
  • 12., 13. Indirect taxation and its administration – value added tax, excise tax (meaning, function, structure of taxes and administration)
  • 14. International and domestic double taxation, taxation of foreigners in the Czech Republic
Literature
  • VANČUROVÁ, A. , LÁCHOVÁ, L, Daňový systém ČR 2006 aneb učebnice daňového práva, 8. uprav. vyd. Praha: VOX Consult, 2006. 328 s. ISBN 80-86324-60-5
  • Daňové zákony 2006, Úplná znění (GRADA, NEWSLETTER, SEVT, SAGIT) nebo jednotlivé daňové zákony včetně prováděcích vyhlášek z edice ÚZ, Sagit, Ostrava
Assessment methods
This is a compulsory subject of the first level of Business economics and Financial business studies. Exam requirement – two tests during the course of study, POT elaborations followed by an oral exam.
Language of instruction
Czech
Further Comments
Study Materials
The course is taught annually.
The course is also listed under the following terms Spring 2006, Spring 2007, Autumn 2007, Spring 2008.
  • Enrolment Statistics (recent)
  • Permalink: https://is.muni.cz/course/econ/spring2009/KVDASY_T