Taxes and Fees in Transport and Telecommunications

Course guarantor:

Lecturer:

Tutor:

Supervisor:

Department of Smart Cities and Regions

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:

Further information:

No time-table has been prepared for this course

The course is a part of the following study plans: