Taxes and Fees in Transport and Telecommunications
- Department of Logistics and Management of Transport
System of taxes and fees of the Czech Republic, comparison with customs in the EU. Purpose and kinds of taxes, fundamental terms and tax categories. National budget, duties, state, local and court fees. Historic development of rates of taxation of natural individual, legal entity, VAT, consumption tax.
- Syllabus of lectures:
- Syllabus of tutorials:
- Study Objective:
To become proficient in structures of taxes and fees, understanding their development in time and economic efficiency of the state.
- Study materials:
Act No 337/1992 on taxes and fees administration
Act No 212/1992, budget regulations
- Further information:
- No time-table has been prepared for this course
- The course is a part of the following study plans: