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 |
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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