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Lecturer(s)
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Hejduková Pavlína, Ing. Ph.D.
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Course content
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1. Introduction to the issue: tax and tax system. 2. Tax administration. 3. Premiums as tax revenue. 4. Personal income tax - economic applications. 5. Taxation of income from employment - economic applications. 6. Corporate income tax - economic applications. 7. Transfer prices - economic applications. 8. Road tax, real estate tax - economic applications. 9. Excise taxes and environmental taxes - economic applications. 10. Value added tax - economic applications. 12. A complex example from tax issues. 13. A complex example from tax issues. 13. Summary repetition.
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Learning activities and teaching methods
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Students' self-study, Self-study of literature, Textual studies, Lecture, Practicum
- Contact hours
- 52 hours per semester
- Preparation for an examination (30-60)
- 40 hours per semester
- Preparation for comprehensive test (10-40)
- 40 hours per semester
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| prerequisite |
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| Knowledge |
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| To explain the basic principles of public finance in the Czech Republic, basic tax requirements for taxes in the Czech Republic and problematic of public issue premium. |
| Skills |
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| To apply basic knowledge about taxes and public insurance. |
| Competences |
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| N/A |
| N/A |
| learning outcomes |
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| Knowledge |
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| To explain the functions of taxes and their role in the economy. |
| To define the basic and complementary requirements for taxes from the Czech tax system. |
| To describe the principles of tax administration in the Czech Republic - economic view. |
| Skills |
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| To apply tax knowledge in the Czech Republic to practical examples of economy. |
| To do tax optimalization. |
| Competences |
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| N/A |
| teaching methods |
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| Knowledge |
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| Lecture |
| Practicum |
| Textual studies |
| Self-study of literature |
| Lecture with visual aids |
| Lecture supplemented with a discussion |
| Task-based study method |
| Discussion |
| Skills |
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| Lecture |
| Practicum |
| Self-study of literature |
| Task-based study method |
| Competences |
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| Practicum |
| Self-study of literature |
| Textual studies |
| assessment methods |
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| Knowledge |
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| Written exam |
| Test |
| Continuous assessment |
| Peer evaluation of students |
| Skills |
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| Written exam |
| Test |
| Continuous assessment |
| Peer evaluation of students |
| Competences |
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| Written exam |
| Test |
| Skills demonstration during practicum |
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Recommended literature
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Daňové zákony v platném znění..
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Hejduková, Pavlína. Daně. Pracovní listy.. Plzeň, 2014.
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Hejduková, Pavlína. Daně: teorie a praktické aplikace v ČR. Studijní opora.. Plzeň, 2014.
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KUBÁTOVÁ, Věra. Daňová teorie a politika.. Praha: ASPI, 2018. ISBN 978-80-7598-165-3.
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Široký, Jan. Daně v Evropské unii.. Praha: Leges, 2018. ISBN 978-80-7502-274-5.
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VANČUROVÁ, A., LÁCHOVÁ, L. a ZÍDKOVÁ, H. Daňový systém ČR 2020.. Praha: Wolters Kluwer, 2020. ISBN 978-80-7598-887-4.
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