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CZECH TECHNICAL UNIVERSITY IN PRAGUE
STUDY PLANS
2020/2021

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Code Completion Credits Range Language
U63C6301 Z,ZK 6 2P+2C Czech
Lecturer:
Otakar Schlossberger (guarantor)
Tutor:
Otakar Schlossberger (guarantor)
Supervisor:
Institute of Economic Studies
Synopsis:

The course is focused on the issue of the entire tax system in the Czech Republic with a focus on explaining direct and indirect taxes and their operation with a focus on legal entities.

Requirements:

Orientation in financial accounting.

Syllabus of lectures:

Introduction to tax issues.

2. Classification and function of taxes, tax harmonization and competition, tax quota, basic elements of tax technology.

3. Health and social insurance.

4. Taxation of personal income.

5. Specifics of income taxation of natural and legal persons.

6. Taxation of corporate income.

7. Tax depreciation of assets.

8. Tax deductible and non-deductible costs.

9. Property taxes, gambling tax.

10. Excise and environmental taxes.

11. Road tax

12. Value added tax - domestic.

13. Value added tax - intra-community performance, import and export.

14. Final summary.

Syllabus of tutorials:

Personal and corporate income tax

Property taxes

Road tax

Excise duties

VAT

Study Objective:

* understand the construction of corporate income tax

* prepare the tax return on corporate and personal income tax

* understand the principles of excise duties

* interpret VAT in European context

Study materials:

VANČUROVÁ, Alena a Lenka LÁCHOVÁ. Daňový systém ČR 2018. 14. aktualizované vydání. Praha: 1. VOX, [2018]. ISBN 978-80-87480-63-2.

KARFÍKOVÁ, Marie. Teorie finančního práva a finanční vědy. Praha: Wolters Kluwer, 2018. Právní monografie. ISBN 978-80-7552-935-0 (part)

Note:
Further information:
https://www.mfcr.cz/#tab-dane-a-cla https://turbo.cdv.tul.cz/mod/book/view.php?id=5978&chapterid=6328
Time-table for winter semester 2020/2021:
Time-table is not available yet
Time-table for summer semester 2020/2021:
06:00–08:0008:00–10:0010:00–12:0012:00–14:0014:00–16:0016:00–18:0018:00–20:0020:00–22:0022:00–24:00
Mon
roomJP:B-770
Schlossberger O.
14:15–15:45
(lecture parallel1)
Jugoslávských partyzánů 3
Tue
Fri
Thu
Fri
roomJP:B-770
Schlossberger O.
10:45–12:15
(parallel nr.101)
Jugoslávských partyzánů 3
The course is a part of the following study plans:
Data valid to 2021-02-26
For updated information see http://bilakniha.cvut.cz/en/predmet5719606.html