PVDASY Taxation System

Faculty of Economics and Administration
Autumn 2001
Extent and Intensity
2/0/0. 3 credit(s). Type of Completion: zk (examination).
Teacher(s)
Ing. Jarmila Zaviačičová (lecturer)
Guaranteed by
doc. JUDr. Ivan Malý, CSc.
Department of Public Economics – Faculty of Economics and Administration
Contact Person: Jana Fuksová
Timetable
Thu 12:50–14:25 P106
Course Enrolment Limitations
The course is also offered to the students of the fields other than those the course is directly associated with.
fields of study / plans the course is directly associated with
Course objectives
Taxation System (PVDASY) The subject gives an overview of the complete taxation system in the CR, and also focuses on social security and health insurance. Students will gain basic practical knowledge of this area. The major subject matter is the explanation and commentary on the current legal form, calculations of the income tax, other direct and indirect taxes and calculation of insurance. Practical issues, related to tax administration, are solved from the taxpayer's point of view. Basic procedures concerning tax assessment, tax payment and exacting taxes are practised in the form of case studies. The course will also touch basic principles of international agreements to avoid double taxation and taxation of foreigners in the CR. On finishing the course students should be able to solve even more complex cases of taxation. Credit requirements: active seminar participation. Examination: written and oral.
Language of instruction
Czech
Further comments (probably available only in Czech)
The course is taught annually.
Information on course enrolment limitations: max. 20 cizích studentů; cvičení pouze pro studenty ESF
The course is also listed under the following terms Autumn 2002, Autumn 2003, Autumn 2004, Autumn 2005, Autumn 2006, Spring 2008, Spring 2009.
  • Enrolment Statistics (Autumn 2001, recent)
  • Permalink: https://is.muni.cz/course/econ/autumn2001/PVDASY