KVDASY System of Taxation

Faculty of Economics and Administration
Spring 2009
Extent and Intensity
0/0. 5 credit(s). Type of Completion: zk (examination).
Teacher(s)
Mgr. Ing. Pavla Kvapilová (lecturer)
Guaranteed by
doc. PhDr. Jan Šelešovský, CSc.
Department of Public Economics – Faculty of Economics and Administration
Contact Person: Lenka Jílková
Timetable
Sat 21. 3. 15:30–18:45 P101, Sun 19. 4. 15:30–18:45 P101
Course Enrolment Limitations
The course is only offered to the students of the study fields the course is directly associated with.
fields of study / plans the course is directly associated with
Course objectives
The course provides an overview of the whole system of taxation in the Czech Republic and it also explores social and health insurance. After completing this course, students will gain basic practical knowledge in this area. The central focus of the course is in the current legislation, income tax computation, computation of other direct, indirect taxes, insurance premiums presentation, and commentary. From the taxpayer’s point of view, practical questions that are connected with tax administration are solved in the course. Basic procedures concerning tax assessment, tax paying and tax enforcement are also practiced in case studies. The course will also mention the principal issues of treaties concerning the avoidance of double taxation and taxation of foreigners in the Czech Republic. On finishing the course, students should be able to solve independently even quite complex tax cases.
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
  • Daňové zákony 2006, Úplná znění (GRADA, NEWSLETTER, SEVT, SAGIT) nebo jednotlivé daňové zákony včetně prováděcích vyhlášek z edice ÚZ, Sagit, Ostrava
  • VANČUROVÁ, A. , LÁCHOVÁ, L, Daňový systém ČR 2006 aneb učebnice daňového práva, 8. uprav. vyd. Praha: VOX Consult, 2006. 328 s. ISBN 80-86324-60-5
Assessment methods
This is a compulsory subject of the first level of Corporate management and Financial business studies. The exam requirement involves two tests during the course of the study and the elaboration of a seminar paper followed by an oral exam.
Language of instruction
Czech
Further Comments
Study Materials
The course is taught annually.
The course is also listed under the following terms Spring 2002, Spring 2003, Spring 2004, Spring 2005, Spring 2006, Spring 2007, Autumn 2007, Spring 2008, Autumn 2008.
  • Enrolment Statistics (recent)
  • Permalink: https://is.muni.cz/course/econ/spring2009/KVDASY