KVDASY System of Taxation

Faculty of Economics and Administration
Autumn 2008
Extent and Intensity
0/0. 5 credit(s). Type of Completion: zk (examination).
Teacher(s)
Ing. Jarmila Zaviačičová (lecturer)
Guaranteed by
doc. PhDr. Jan Šelešovský, CSc.
Department of Public Economics – Faculty of Economics and Administration
Contact Person: Lenka Jílková
Timetable
Sat 25. 10. 8:30–11:50 P104, Sun 23. 11. 12:50–16:15 P103
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 general information about the taxation system of the Czech Republic; it also focuses on social and health insurance matters. At the end of the course, students will:
- have the basic theoretical knowledge of the Czech tax law,
- have acquired practical skills in calculating income tax and other direct and indirect taxes and insurance premiums,
- be able to tackle practical problems related to tax administration from the taxpayer’s point of view,
- have acquired complex knowledge about the taxation in the Czech Republic and the ability to solve specific tax situations independently.
Syllabus
  • 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).
Literature
  • Daňové zákony 2008, Úplná znění (Grada, Newsletter, Sagit, Sevt)
  • FOJTÍKOVÁ, Jarmila. Daňový systém. 2nd ed. Brno: MU, 2008, 137 pp. ISBN 978-80-210-4687-0. info
Assessment methods
Lessons take the form of tutorials distributed in two four-hour blocks. Students follow the guidelines in the textbook (Distance Study Support) and the interactive syllabus of the course in the IS MU. The course is concluded with a final exam. 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
Czech
Further Comments
The course can also be completed outside the examination period.
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, Spring 2009.
  • Enrolment Statistics (Autumn 2008, recent)
  • Permalink: https://is.muni.cz/course/econ/autumn2008/KVDASY