KVDASY_T System of Taxation

Faculty of Economics and Administration
Autumn 2007
Extent and Intensity
0/0. 5 credit(s). Type of Completion: zk (examination).
Teacher(s)
Ing. Jarmila Zaviačičová (lecturer)
Guaranteed by
doc. PhDr. Jan Šelešovský, CSc.
Department of Public Economics – Faculty of Economics and Administration
Contact Person: Lenka Jílková
Timetable
Sun 28. 10. 8:30–11:50 T 3A, Sat 24. 11. 16:20–19:30 T 3A
Course Enrolment Limitations
The course is only offered to the students of the study fields the course is directly associated with.
fields of study / plans the course is directly associated with
Course objectives
System of Taxation including Health Insurance (DSDY,SDDS)The course gives an overview of the whole system of taxation in the Czech Republic and also explores social and health insurance. Completing this course students will get basic practical knowledge in this area. The central focus of the course is the presentation of, and commentary on, current legislation, income tax computation, computation of other direct and indirect taxes and insurance premiums. From the taxpayer's point of view practical questions are solved which are connected with tax administration. The course will also mention the principal issues of treaties for the avoidance of double taxation in and taxation of foreigners in the Czech Republic. On finishing the course students should be able to solve independently even quite complex tax cases. Examination: written and oral.
Syllabus (in Czech)
  • 1.Úvod do předmětu. Správa daní. 2.Minimum ze zdravotního pojištění a sociálního zabezpečení. 3. Přímé daně z daň z příjmů fyzických osob, silniční daň (význam, funkce, konstrukce daně, výpočet). 4. Přímé daně z daň z příjmů právnických osob, daň z nemovitostí, převodové daně (význam, funkce, konstrukce daně, výpočet). 5. Nepřímé daně (význam, funkce, konstrukce daně, výpočet).
Literature
  • Daňové zákony 2007, Úplná znění (Grada, Newsletter, Sagit, Sevt)
  • FOJTÍKOVÁ, Jarmila. Daňový systém. 1st ed. Brno: MU, 2007, 131 pp. ISBN 978-80-210-4285-8. info
Assessment methods (in Czech)
Kombinované studium. 8 hodin výuky ve dvou soustředěních.
Language of instruction
Czech
Further Comments
The course can also be completed outside the examination period.
The course is taught annually.
The course is also listed under the following terms Spring 2006, Spring 2007, Spring 2008, Spring 2009.
  • Enrolment Statistics (Autumn 2007, recent)
  • Permalink: https://is.muni.cz/course/econ/autumn2007/KVDASY_T