UOPK_0006 The tax system of the Czech Republic

Faculty of Education
Spring 2018
Extent and Intensity
0/0/1. 3 credit(s). Type of Completion: zk (examination).
Teacher(s)
Mgr. Ing. Peter Marinič, Ph.D. (lecturer)
Guaranteed by
doc. RNDr. Petr Sládek, CSc.
Department of Physics, Chemistry and Vocational Education – Faculty of Education
Contact Person: Jana Jachymiáková
Supplier department: Department of Physics, Chemistry and Vocational Education – Faculty of Education
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
there are 6 fields of study the course is directly associated with, display
Course objectives
The aim of the course is to obtain a clear understanding of the tax system, both in the broader theoretical context and in the specific examples. The emphasis is on the logical structure of the discipline and obtaining knowledge and skills necessary for teaching vocational subjects in secondary schools. For these reasons, there are larger number of practical applications and emphasis on the relationship of the subject matter to practice, nature, home, technical applications etc. is situated in the lecture.
Syllabus
  • 1) Economic policy of the state and introduction to the issue of taxes. 2) Function and classification of taxes, tax principles. 3) Tax quota, Laffer and Lorenz curve. 4) Impact of taxation. 5) Tax system in the Czech Republic. 6) Tax administration of taxes. 7) Tax management. 8) Tax on income of individuals. 9) Corporate tax. 10) Value added tax. 11) Other direct taxes. 12) Other indirect taxes.
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
The course consists of lectures, discussions and solving of thematic examples.
Assessment methods
The course ends by colloquium in the form of a debate over selected thematic examples.
Language of instruction
Czech
Further comments (probably available only in Czech)
The course can also be completed outside the examination period.
The course is taught annually.
The course is taught: in blocks.
Information on the extent and intensity of the course: 12 hodin.
The course is also listed under the following terms Spring 2014, Spring 2015, Spring 2016, Spring 2017.
  • Enrolment Statistics (recent)
  • Permalink: https://is.muni.cz/course/ped/spring2018/UOPK_0006