KVDASY System of Taxation

Faculty of Economics and Administration
Spring 2007
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: Lenka Jílková
Timetable
Sat 24. 2. 16:20–19:30 P104, Sat 17. 3. 12:50–16:15 P104, Fri 11. 5. 16:20–19:30 P104, Sat 12. 5. 12:50–16:15 P104
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
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
The course is taught annually.
The course is also listed under the following terms Spring 2002, Spring 2003, Spring 2004, Spring 2005, Spring 2006, Autumn 2007, Spring 2008, Autumn 2008, Spring 2009.
  • Enrolment Statistics (Spring 2007, recent)
  • Permalink: https://is.muni.cz/course/econ/spring2007/KVDASY