BPV_DASY Taxation System

Faculty of Economics and Administration
Spring 2024
Extent and Intensity
2/2/0. 7 credit(s). Type of Completion: zk (examination).
Taught in person.
Ing. Jan Adamec (lecturer)
doc. Ing. Robert Jahoda, Ph.D. (lecturer)
Mgr. Ing. Pavla Kvapilová (lecturer)
Guaranteed by
doc. Ing. Robert Jahoda, 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
Wed 12:00–13:50 P201, except Wed 3. 4.
  • Timetable of Seminar Groups:
BPV_DASY/01: Wed 14:00–15:50 P201, except Wed 3. 4., J. Adamec, P. Kvapilová
BPV_DASY/02: Wed 16:00–17:50 P201, except Wed 3. 4., J. Adamec, P. Kvapilová
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
there are 8 fields of study the course is directly associated with, display
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.
  • 1.Introduction to the course. Basic elements of tax technique. Current issues.
  • 2., 3. Tax Code. Tax administration entities. Tax proceedings and procedures. Tax claims. Additional assessment and appeal procedures. Consequences of breaching obligations in tax administration.
  • 4., 5., 6. Income tax of individuals (significance, function, tax structure, administration). Health insurance. Social security contributions.
  • 7. International taxation. Harmonization and coordination of direct taxes in the EU.
  • 8., 9. Corporate income tax including tax on windfall profits (significance, function, tax structure, administration). Expenses necessarily incurred in achieving, securing, and maintaining taxable income.
  • 10. Property tax (significance, function, tax structure, administration).
  • 11. Road tax. Gambling tax. Excise taxes. Energy taxes. (Significance, function, tax structure, administration.)
  • 12., 13. Value added tax (significance, function, tax structure, administration).
    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.
  • HNÁTEK, Miloslav. Daňové a nedaňové náklady 2024. 7. vydání. Praha: Grada, 2024, 332 s. ISBN 978-80-908801-2-2.
  • 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.
Teaching methods
The course takes the form of lectures and seminars. The main theoretical concepts of taxation are explained within lectures, which are further discussed and applied during seminars. Solving examples, analysis of case studies, and homework assignments are part of a seminar. 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. In this case, it is possible to take the course as part of the combined form of study or enroll in it a year later. Details can be found in interactive syllabi.
Assessment methods
The condition for passing the course is the successful completion of two interim tests. More detailed conditions (including literature) are specified in the interactive syllabus of the course in the IS MU.
Important information! If students commit a prohibited act, such as using various forbidden tools, cribbing, taking out any part of the exam or any other cheating, the teacher is allowed to interrupt the exam and to grade a student with F, FF or FFF according to the seriousness of the offence. The mentioned procedure relates to all the activities that are included in the final evaluation of the course (seminar work, essays, tests etc.).
Language of instruction
Further Comments
The course is taught annually.
The course is also listed under the following terms Spring 2010, Spring 2011, Spring 2012, Spring 2013, Spring 2014, Spring 2015, Spring 2016, Spring 2017, Spring 2018, Spring 2019, Spring 2020, Spring 2021, Spring 2022, Spring 2023, Spring 2025.
  • Enrolment Statistics (recent)
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