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Lecturer(s)
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Course content
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1. Tax and their structure 2. Taxation system of Czech republic 3. Direct Taxes 4. Indirect taxes 5. avoidance Contracts of double taxation
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Learning activities and teaching methods
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Lecture supplemented with a discussion, Lecture with practical applications, Lecture
- Contact hours
- 26 hours per semester
- Preparation for an examination (30-60)
- 52 hours per semester
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| prerequisite |
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| Knowledge |
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| to know the fundamentals of financial law and financial science |
| Skills |
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| describe basic financial institutions; to use an expert language with understanding; create hypotheses, suggest step by step steps, consider using different approaches to solving the problem |
| Competences |
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| N/A |
| N/A |
| learning outcomes |
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| Knowledge |
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| to explain the basic concepts of tax theory and the creation of a tax base for income tax and value added tax |
| to define the basic principles of tax management |
| describe the core functions of accounting, auditing, valuation and their link to tax management |
| Skills |
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| evaluate and divide the tax system of the Czech Republic |
| be able to calculate the tax liability for income tax and value added tax |
| Competences |
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| N/A |
| N/A |
| teaching methods |
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| Knowledge |
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| Lecture |
| Lecture supplemented with a discussion |
| Interactive lecture |
| assessment methods |
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| Oral exam |
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Recommended literature
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Zákonná úprava - zejména zákon o daních z příjmů a dani z přidané hodnoty.
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Bakeš a spol. Finanční právo.
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Jánošíková, P.- Mrkývka, P. - Tomažič, I. Finanční a daňové právo. Plzeň, 2009.
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Jánošíková, Petra; Mrkývka, Petr. Finanční a daňové právo. 2. aktualizované a doplněné vydání. 2016. ISBN 978-80-7380-639-2.
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Kubátová, Květa. Daňová teorie : úvod do problematiky. Vyd. 1. Praha ASPI, 2005. ISBN 80-7357-092-0.
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Vančurová, A. a kol. Daňový systém 2008 aneb Učebnice daňového práva. VOX, 2008.
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