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Lecturer(s)
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Hejduková Pavlína, Ing. Ph.D.
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Černá Marie, Ing. Ph.D.
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Pokorný Jan, Ing. Mgr.
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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
- Preparation for comprehensive test (10-40)
- 40 hours per semester
- Contact hours
- 40 hours per semester
- Preparation for formative assessments (2-20)
- 20 hours per semester
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| prerequisite |
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| Knowledge |
|---|
| To explain 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 |
|---|
| 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. |
| Skills |
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| To apply tax knowledge in the Czech Republic to practical examples. |
| To do tax optimalization. |
| Competences |
|---|
| N/A |
| teaching methods |
|---|
| Knowledge |
|---|
| Lecture |
| Practicum |
| Textual studies |
| Self-study of literature |
| Skills |
|---|
| Lecture |
| Practicum |
| Self-study of literature |
| Competences |
|---|
| Practicum |
| Self-study of literature |
| assessment methods |
|---|
| Knowledge |
|---|
| Test |
| Skills |
|---|
| Test |
| Competences |
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| Test |
| Skills demonstration during practicum |
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Recommended literature
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Daňové zákony v platném znění..
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Appel, Hilary. Tax Politics in Eastern Europe: Globalization, Regional Integration, and the Democratic Compromise. Michigan, 2011. ISBN 978-0-472-11776-5.
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Hejduková, Pavlína. Veřejné finance : sbírka příkladů a případových studií. Vydání první. 2015. ISBN 978-80-7400-299-1.
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Hejduková, Pavlína. Veřejné finance : teorie a praxe. Vydání první. 2015. ISBN 978-80-7400-298-4.
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OECD. Consumption Tax Trends 2018 VAT/GST and Excise Rates, Trends and Policy Issues. Paris, 2018. ISBN 978-92-64-30902-9.
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Tepperová, Jana. Texts for Taxation in the CR and EU. Praha: Oeconomica, 2017.
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Vančurová, Alena; Láchová, Lenka. Daňový systém ČR 2018. Praha, 2018. ISBN 978-80-87480-63-2.
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Vančurová, Alena; Zídková, Hana. Daně v podnikání. Praha, 2019.
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