Taxes and Fees in Transport and Telecommunications

Lecturer:

Pavel Zdvořák (gar.)

Tutor:

Supervisor:

Department of Logistic and Transportation Processes

Synopsis:

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.

Requirements:

not defined

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

Note:

Time-table for winter semester 2011/2012:

Time-table is not available yet

Time-table for summer semester 2011/2012:

Time-table is not available yet

The course is a part of the following study plans:

• ME nav.komb. 11/12 (compulsory elective course)