Tax and Customs System

Relations:

The requirement for course U63C4304 can be fulfilled by substitution with the course 32BC-P-DCSY-01.

It is not possible to register for the course U63C4304 if the student is concurrently registered for or has previously completed the course 32BC-P-DCSY-01 (mutually exclusive courses).

Course guarantor:

Lecturer:

Tutor:

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 effects with a focus on legal entities. The course also deals with the basics of the customs system and characterizes the basic principles of tax proceedings.

Requirements:

Orientation in financial accounting, basics of legal knowledge - concepts.

Syllabus of lectures:

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

5. Personal income taxation.

6. Taxation of corporate income.

7. Tax depreciation of assets, tax deductible and non-deductible expenses.

8. Property taxes, gambling tax.

9. Road tax, excise and environmental taxes.

10. Value added tax - domestic

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

12. Customs system, concepts, Customs Code, connection to the EU

13. Basic principles of tax proceedings

14. Final summary.

Syllabus of tutorials:

Personal and corporate income tax - tax return

Real estate taxes

Road tax

Excise taxes - overviews

VAT - logic of tax construction, method of tax calculation

customs procedures,

customs value

stages of tax proceedings

Study Objective:

* understand the structure of personal and corporate income tax

* compile tax returns for corporate and personal income tax

* understand the structure of excise taxes

* clarify the principle of VAT in the European context

* explain the position of the Czech Republic in the EU customs system

* understand tax proceedings

Study materials:

VANČUROVÁ, Alena, Lenka LÁCHOVÁ a Hana ZÍDKOVÁ. Daňový systém ČR 2020. Praha: Wolters Kluwer, 2020. ISBN 978-80-7598-887-4.

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

POLÁK, Pavel. Celní zákon: praktický komentář. Praha: Wolters Kluwer, 2021. ISBN 978-80-7676-051-6.

Note:

Further information:

https://www.financnisprava.cz/ https://www.celnisprava.cz/cz/Stranky/default.aspx

No time-table has been prepared for this course

The course is a part of the following study plans:

• B-EM-P prezenční studium od 20/21 (compulsory elective course)
• B-EM-P prezenční studium od 21/22 (compulsory elective course)