Tax System in Czechia

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 operation with a focus on legal entities.

Requirements:

Orientation in financial accounting, basic legal knowledge - concepts.

Syllabus of lectures:

The course has only exercises.

Syllabus of tutorials:

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. 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.

Study Objective:

* 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

Study materials:

VANČUROVÁ, Alena a Hana ZÍDKOVÁ. Daňový systém ČR 2022. 1 vydání. Praha: Wolters Kluwer [2022]. ISBN 978-80-7676-362-3 .

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

Documents in Moodle.

Note:

Further information:

No time-table has been prepared for this course

The course is a part of the following study plans:

• B0413P050061 Ekonomika a management (profesní studijní program) - počínaje od ZS 2023/2024 (compulsory elective course)
• B0413P050061 Ekonomika a management (OZ101 Marketing) od ZS 2023/2024 (compulsory elective course)
• B0413P050061 Ekonomika a management (OZ102 Personální management) od ZS 2023/2024 (compulsory elective course)
• B0413P050061 Ekonomika a management (OZ103 Řízení firemních procesů) od ZS 2023/2024 (compulsory elective course)
• B0413P050061 Ekonomika a management (OZ104 Účetnictví) od ZS 2023/2024 (compulsory elective course)
• B0413P050061 Ekonomika a management (OZ105 Manažerská informatika) od ZS 2023/2024 (compulsory elective course)
• B0413P050061 Ekonomika a management (OZ106 Obchodní podnikání) od ZS 2023/2024 (compulsory elective course)