BKV_DANY System of Taxation

Faculty of Economics and Administration
Spring 2023
Extent and Intensity
26/0/0. 6 credit(s). Type of Completion: zk (examination).
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
Sat 25. 2. 16:00–19:50 P201, Sat 18. 3. 16:00–19:50 P201, Fri 5. 5. 16:00–19:50 P201
Prerequisites (in Czech)
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.
  • 1. Introduction. Tax administration. Essentials of health and social insurance.
  • 2. Direct taxes - personal income tax, legal entity income tax (significance, function, tax calculation, administration).
  • 3. Direct taxes – road tax, real estate tax, transfer taxes (significance, function, tax calculation, administration).
  • 4. Indirect taxes (significance, function, tax calculation, administration).
    required literature
  • VANČUROVÁ, Alena and Lenka LÁCHOVÁ. Daňový systém ČR 2018. 14. aktualizované vydání. Praha: Vox, 2018. 403 stran. ISBN 9788087480632. info
  • Daňové zákony a účetnictví : podle stavu k 31.12.2019 s paralelním vyznačením změn od 1.1.2020 : zákony o daních z příjmů, evidenci tržeb, dani z přidané hodnoty, dani z hazardních her, spotřebních daních, zákonné opatření Sená. Brno: Pro Komoru daňových poradců ČR vydalo nakladatelství Wolters Kluwer ČR, a.s., 2020. 738 stran. ISBN 9788090671980. info
    recommended literature
  • ŠOUREK, Stanislav, Karel TUREK and Petr BĚHAN. Nová daňová soustava od 1.1.1993 : východiska a cíle daňové reformy, daňové zákony s komentářem, příklady a výpočty, věcný rejstřík. Praha: Prospektrum, 1993. 508 s. ISBN 8085431726. info
Teaching methods
Lessons take the form of tutorials distributed in two 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.
Assessment methods
The course is concluded with a final written exam (2 to 3 examples). 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.
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 to the final evaluation of the course (seminar work, essays, tests etc.).
Language of instruction
Further comments (probably available only in Czech)
The course is taught annually.
Information on the extent and intensity of the course: tutoriál 12 hodin.
The course is also listed under the following terms Spring 2022, Spring 2024.
  • Enrolment Statistics (recent)
  • Permalink: https://is.muni.cz/course/econ/spring2023/BKV_DANY