BPV_DASY Taxation System

Faculty of Economics and Administration
Spring 2020
Extent and Intensity
2/2/0. 7 credit(s). Type of Completion: zk (examination).
Teacher(s)
doc. Ing. Robert Jahoda, Ph.D. (lecturer)
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
Timetable
Wed 12:00–13:50 P201
  • Timetable of Seminar Groups:
BPV_DASY/02: Wed 14:00–15:50 P201, P. Kvapilová
BPV_DASY/03: Wed 16:00–17:50 P201, 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 10 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.
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
    required literature
  • Daňové zákony 2012, Úplná znění (Grada, Sagit, Sevt, aj.)
  • VANČUROVÁ, Alena and Lenka LÁCHOVÁ. Daňový systém ČR 2010. 10. aktualiz. vyd. V Praze: Vox, 2010. 355 s. ISBN 9788086324869. info
Teaching methods
Lessons take the form of lectures and seminars. There are explained main thesis of the course within lectures, which are further discussed and aplicated during seminars. Solving examples, analysis of case studies, homework assignment are a part of a seminar.
Assessment methods
The course is concluded with a final written exam (2 to 3 examples). Semester requirements: participate in written test (the minimal score tolerated is 70 %) and elaboration of the assigned taxation study, which is classified as well (passed/failed).
Requirements (including the literature) are further specified in the interactive scheme 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
Czech
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 2021.
  • Enrolment Statistics (recent)
  • Permalink: https://is.muni.cz/course/econ/spring2020/BPV_DASY