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.

Orientation in financial accounting, basic legal knowledge - concepts.

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.

Personal and corporate income tax

Property taxes

Road tax

Excise duties

VAT

* 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

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)

• B-EK-prez.forma od 16/17 (compulsory course of the branch)
• B-EK-prez.forma od 17/18 (compulsory course of the branch)
• B-EM-P prezenční studium od 18/19 (compulsory elective course)
• B-EM-P prezenční studium od 19/20 (compulsory elective course)