BKV_DANY System of Taxation

Faculty of Economics and Administration
Spring 2026
Extent and Intensity
26/0/0. 6 credit(s). Type of Completion: zk (examination).
In-person direct teaching
Teacher(s)
doc. Ing. Robert Jahoda, Ph.D. (lecturer)
Mgr. Ing. Pavla Kvapilová (lecturer)
Ing. Josef Nešleha (lecturer)
Ing. Petr Valouch, Ph.D. (lecturer)
Guaranteed by
Ing. Petr Valouch, Ph.D.
Department of Public Economics – Faculty of Economics and Administration
Contact Person: Jana Biskupová
Supplier department: Department of Public Economics – Faculty of Economics and Administration
Prerequisites (in Czech)
(FORMA(K)) && (! BKV_DASY System of Taxation )
Course Enrolment Limitations
The course is also offered to the students of the fields other than those the course is directly associated with.
fields of study / plans the course is directly associated with
Course objectives
The aim of the course is to introduce the Czech tax system, including the area of social and health insurance, and to learn the basic techniques of tax administration. Students will get a comprehensive overview of tax issues in the Czech Republic and the ability to solve specific tax situations independently.
Learning outcomes
By completing this course students: - gain basic knowledge of tax law in the Czech Republic;
- by using the training calculations of income taxes and other direct and indirect taxes, they will acquire the skills of basic tax issues calculations;
- from the position of taxpayer (or tax administrator) will be able to solve the basic practical questions related to tax administration.
Syllabus
  • 1. Introduction to the subject. Tax administration. Income tax of individuals, health insurance contributions, social security contributions (significance, function, tax structure, administration).
  • 2. Corporate income tax, property tax, road tax, gambling tax (significance, function, tax structure, administration).
  • 3. Value added tax, excise taxes, energy taxes (significance, function, tax structure, administration).
Literature
    required literature
  • Platné daňové předpisy aktuálního roku (ANAG, Grada, Sagit, aj.)
  • Daňový řád : komentář. Edited by Ondřej Lichnovský - Roman Ondrýsek - Petra Eckert Nováková - Eva. 4. vydání. V Praze: C.H. Beck, 2021, xx, 1062. ISBN 9788074008382. info
  • PELC, Vladimír; PELC, Vladimír. Daně z příjmů s komentářem. Olomouc: ANAG, 2024, cca 840 s. Termín vydání: 1. čtvrtletí 2024.
  • SUCHAN, Stanislav. Daňový profík. Daň z nemovitých věcí 2024. 3. vydání. Jihlava: SM tax, 2024, 151 s. ISBN 978-80-909090-5-2.
  • KUNEŠ, Zdeněk; POLANSKÁ, Pavla; PAIKERT, Oto; GALOČÍK, Svatopluk. DPH 2024 – výklad s příklady. 20. aktualizované vydání. Praha: Grada, 2024, 480 s. ISBN 978-80-271-5237-7.
  • HNÁTEK, Miloslav. Daňové a nedaňové náklady. 8. aktualizované vydání. Praha: ESAP s.r.o., 2025, 329 stran. ISBN 9788090880146. info
Teaching methods
Lessons take the form of tutorials distributed in three four-hour blocks, which are aimed at brief theoretical explanation, solving examples and discussion of the issues. Self-study is emphasised, students have an opportunity to evaluate their knowledge in self-correcting on-line tests. Students follow the guidelines in the textbook (Distance Study Support) and the interactive syllabus of the course in the IS MU. Contact the subject guarantor in case you plan to study abroad (Erasmus+). During the seminars, we discuss the solution of practical examples from Czech tax law. The subject cannot be studied remotely from abroad.
Assessment methods

The course is completed with a written exam, which constitutes 50% of the final grade. During the semester, the student completes two POTs (assignments corrected by a tutor) within the deadlines specified in the interactive course syllabus and in the required scope and structure. Each POT can earn a maximum of 25 points. The POT assessment is included in the overall grade. The final grade is then determined according to the following table:

Grade (points): 

A | 100–90

B | 89–80 

C | 79-70 

D | 69-60 

E | 59-50 

F | 49 or fewer

If a student engages in prohibited conduct during the exam—especially the use of unauthorized aids (“cheat sheets”), copying, removing test materials, or any behavior that disrupts the exam—the instructor will interrupt the exam and, depending on the severity of the offense, assign the classification F, FF, or even FFF in the information system. This procedure applies to all activities that contribute to the final course assessment (POTs, seminar papers, presentations, etc.).

Language of instruction
Czech
Study support
https://is.muni.cz/auth/el/econ/jaro2026/BKV_DANY/index.qwarp
Further comments (probably available only in Czech)
Study Materials
The course is taught annually.
The course is taught in blocks.
Note related to how often the course is taught: 12 hodin.
The course is also listed under the following terms Spring 2022, Spring 2023, Spring 2024, Spring 2025.
  • Enrolment Statistics (recent)
  • Permalink: https://is.muni.cz/course/econ/spring2026/BKV_DANY