MKV_SDPC Administration of taxes, fees and customs

Faculty of Economics and Administration
Autumn 2012
Extent and Intensity
0/0. 5 credit(s). Type of Completion: zk (examination).
Teacher(s)
JUDr. Tomáš Foltas, Ph.D. (lecturer)
Ing. Hana Jurajdová, Ph.D. (lecturer)
Mgr. Ing. Pavla Kvapilová (lecturer)
JUDr. Petra Nováková, Ph.D. (lecturer)
JUDr. Dana Šramková, Ph.D., MBA (lecturer)
Guaranteed by
Ing. Hana Jurajdová, Ph.D.
Department of Public Economics – Faculty of Economics and Administration
Contact Person: Mgr. Kateřina Kociánová
Supplier department: Department of Public Economics – Faculty of Economics and Administration
Timetable
Sat 17. 11. 16:20–19:35 P103, Sat 8. 12. 16:20–19:35 P103
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 course expands general knowledge of the law and the tax system in the Czech republic. Students will be able to orientate oneself in area of the procedural law, the tax and customs law, as well as the related legal regulations with regard to the breach of tax obligations, budgetary discipline and management of administrative justice. Students acquire basic skills of these laws in the practical application. By completing of the course students will be equipped with the necessary knowledge to perform administrative duties in positions of government. They will be able to competently deal with the tax and consistently use all the procedural rights of taxpayers.
Syllabus
  • 1. Introduction to the Tax administration. The subject of tax administration, the basic principles. Tax administrators, persons in authority. Territorial jurisdiction. Letters rogatory, delegation attractions. Persons involved in tax administration. Representation in tax proceedings. 2. Procedures and conduct of the tax administration. Deadlines for tax administration - time and time limits, extension of time. Service. Documentation. Administration. Initiation and termination. Evidence. Decision. Registration procedures. 3. Discovery proceedings. Assessment proceedings - tax declaration, corrective tax declaration, corrective bill, additional tax return and an additional bill, a subsequent declaration. Procedures in the case of incorrect tax declarations. 4. Tax inspection. Tax inspection and local investigation. Initiation, process and completion of the inspection. Procedures to remove doubts. 5. Legal and supervisory resources. Legal and supervisory resources - appeal, reopening of the trial, review tax decisions, tax remission of a tax. Deadlines, requirements. 6. Payment and exaction of taxes. Paying taxes - records, the time for payment, tax collection, tax securing. Exaction of a tax, tax execution, forms of execution. Sanctions applied in tax proceedings - fines, penalties, delay charge, interest on the unlawful conduct of tax administrators. 7. Administration of local taxes. Types of local taxes. Administration of charges – proceedings on charges, remedies, sanctions, time limits for the assessment and exaction of charges. 8. Current issues in tax administration, development. 9. Administration of duties. Customs law - the characteristics of the subsystem and its relationship to administrative and financial law, customs procedures. Nature, function, types of duties. The assessment and payment of duty. Exemption. Customs procedures. Customs Code, Customs Tariff. System of customs authorities 10. Breach of budgetary discipline. Budget law - small and large budgetary rules, the budgetary allocation of taxes, funding from budgets, financial control, the Ministry's powers, status and role of the NKÚ. Breach of duty to pay charges for administrative fees, remedies for breach of discipline charge by administrative authorities. Divided administration. 11. Judicial review. Administrative justice. General questions of administrative justice, the different types of proceedings before administrative courts. An action against the financial institutions. Action for failure to act of the financial institutions. Proceedings of the illegal intervention of financial institutions. Proceedings of the remedies - cassation appeal retrial. Compilation of the action, compilation of cassation complaint. 12. Penal Violation of tax liabilities. Reducing of taxes, fees and other tax payments. Evade taxes, insurance and other similar payments. Provision of effective regret and Tax code. Kontinuity of criminal procedure in tax procedure. Differences in tax and criminal proceedings.
Literature
    required literature
  • Fojtíková, J. a kol. Správa daní, poplatků a cel. Studijní text. Brno : ESF, 2010
  • Zákon č. 280/2009 Sb., daňový řád
    recommended literature
  • Další zákony: aktuální seznam bude zveřejněn v ISU
Teaching methods
The course is carried out through distance learning. There are 2 lectures (each four hours) given during semester. Lectures are focused on explanation of the main topics, Self-study is emphasised then. Students follow the guidelines in the interactive syllabus of the course in the IS MU.
Assessment methods
The course is concluded with a final written test. Students are eligible to take the exam if they hand in their elaborated paper (a paper corrected by tutor as specified in Study Guide) in the required extent and structure and on time. Any copying, recording or obtaining tests, use of unauthorized devices as well as communication tools or any other distortion of test objectivity (credit) will be considered as conditions to the completion of the course are not fulfilled and a gross violation of study regulations. As a result, the teacher closes the evaluation of test (credit) in IS by grade "F" and the dean initiates disciplinary proceedings which may result in up to termination (end) of studies. The detailed information on the seminar work (POT) and the test is included in the respective interactive syllabus (IS MU).
Language of instruction
Czech
Further comments (probably available only in Czech)
Study Materials
The course is taught annually.
Information on the extent and intensity of the course: počet hodin tutoriálů: 8.
The course is also listed under the following terms Autumn 2010, Autumn 2011, Autumn 2013.
  • Enrolment Statistics (Autumn 2012, recent)
  • Permalink: https://is.muni.cz/course/econ/autumn2012/MKV_SDPC