BZ402Zk Tax Administration

Faculty of Law
Spring 2021
Extent and Intensity
12/0/0. 6 credit(s). Type of Completion: zk (examination).
Taught online.
Dr Mgr. Damian Czudek, Ph.D. (lecturer)
doc. JUDr. Petr Mrkývka, Ph.D. (lecturer)
Mgr. Jan Neckář, Ph.D. (lecturer)
JUDr. Ivana Pařízková, Ph.D. (lecturer)
doc. JUDr. Ing. Michal Radvan, Ph.D. (lecturer)
JUDr. Dana Šramková, Ph.D., MBA (lecturer)
Guaranteed by
doc. JUDr. Ing. Michal Radvan, Ph.D.
Department of Financial Law and Economics - Faculty of Law
Contact Person: Vladimíra Vraná
Supplier department: Department of Financial Law and Economics - Faculty of Law
Wed 24. 2. 8:00–9:40 038, 10:00–11:40 038, Thu 25. 2. 8:00–9:40 215, 10:00–11:40 215, Fri 26. 2. 12:00–13:40 215, Fri 12. 3. 8:00–9:40 Virtuální místnost
Prerequisites (in Czech)
! OBOR ( PR ) && ! OBOR ( PR01 ) && ! PROGRAM ( N - VS )
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 40 fields of study the course is directly associated with, display
Course objectives
Main target of this course is to understand the basic of function of the tax administration.
Learning outcomes
At the end of this course, students should be able to - underestand and be able to orientate in the field of tax administration, - perform basic operation in tax proceedings, - explain operations of tax subjects and tax administrative authorities in the tax administrative procedure and tax process.
  • 1. Tax administration - specific part of the public administration and the financial administration. 2. Tax administrative authority - notion, characteristic, competentions. 3. Characteristic of the tax procedure and tax process. 4. Tax administrative stages. 5. Tax procedure stages. 6. Tax procedure - general and specific 7. Subsidiary use of the Administrative Procedural Act in the tax procedure. 8. International tax administrative cooperation.
    required literature
  • RADVAN, Michal. Daně a správa daní (Taxes and tax administration). 2. dotisk 1. vyd. Brno: Masarykova univerzita, 2019. 130 pp. Učebnice Právnické fakulty MU, sv. č. 503. ISBN 978-80-210-7746-1. info
  • RADVAN, Michal. Daně a správa daní (online: pdf) (Taxes and tax administration (online: pdf)). 1st ed. Brno: Masarykova univerzita, 2014. 130 pp. Edice učebnic Právnické fakulty MU č. 503. ISBN 978-80-210-6702-8. info
    not specified
  • Daňový řád - zákon č. 280/2009 Sb.
  • Mrkývka, P., Neckář, J. Správa daní a daňové řízení. MU : Brno 2009
  • RADVAN, Michal, Petr MRKÝVKA, Ivana PAŘÍZKOVÁ and Dana ŠRAMKOVÁ. Finanční právo a finanční správa – Berní právo (Financial Law and Financial Administration - Tax Law). 1. vyd. Brno: Masarykova univerzita, Doplněk, 2008. 510 pp. Edice učebnic PrF MU č. 417. ISBN 978-80-210-4732-7. info
Teaching methods
Lectures with discussion.
Assessment methods
Written exam (60 % to pass) and oral.
Language of instruction
Further Comments
Study Materials
The course is also listed under the following terms Spring 2008, Spring 2009, Spring 2010, Spring 2011, Spring 2012, Spring 2013, Spring 2014, Spring 2015, Spring 2016, Spring 2017, Spring 2018, Spring 2019, Spring 2020.
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