Taxes in Construction Business

Lecturer:

Tutor:

Supervisor:

Department of Construction Management and Economics

Synopsis:

Tax theories, principles of taxation. Progressive, proportional and regressive tax. Function of taxes. Effectiveness of taxes and overall fiscal impact of taxes and transfers to a tax subject. Public finances, public budget. Ta system, tax classification according to OECD system. European model of the structure of public budget incomes. Tax quota, tax assessment. Overview of taxes forming tax system in the Czech Republic. History of tax burden development and trend its development to the future in intentions of the EU membership. Enforcement of fiscal decentralization, regional self-government, and municipal taxes. Natural person income tax. Health insurance, social security. Legal entity income tax, VAT. Road tax, real estate tax, inheritance tax, gift tax and real estate-transfer tax, principle of calculation of these taxes. Taxes and fees administration. Tax optimization.

Requirements:

Knowledge of the rudiments of accounting and commercial law.

Syllabus of lectures:

Syllabus of tutorials:

Study Objective:

The goal of subject is to provide students with the tax problems so that they can in the future responsibly resolve tax duties either as a natural person or legal entity.

Study materials:

Samuelson, P.A.: Ekonomie. Svoboda. Praha 1995

Frková, J.: Stavební firma 43 (Podnikání a daně). ČVUT, 1999.

Sbírka zákonů

Note:

Further information:

No time-table has been prepared for this course

The course is a part of the following study plans: