KVDDSY Taxes and the System of Taxation

Faculty of Economics and Administration
Spring 2003
Extent and Intensity
0/0. 5 credit(s). Type of Completion: zk (examination).
Teacher(s)
Mgr. Ing. Pavla Kvapilová (lecturer)
Guaranteed by
doc. JUDr. Ivan Malý, CSc.
Department of Public Economics – Faculty of Economics and Administration
Contact Person: Jana Fuksová
Timetable
Sat 15. 3. 8:00–9:30 P403, 9:45–11:15 P403, Sat 29. 3. 8:00–9:30 P403, 9:45–11:15 P403, 12:15–13:45 P403, 14:00–15:30 P403, Sat 12. 4. 8:00–9:30 P403, 9:45–11:15 P403
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
Taxes and the System of Taxation (SDDD) The aim of the course is to provide a complex view of issues relating to the individual direct and indirect taxes. The course centres on the presentation of, and commentary on, current income tax regulations and on the computation of more complex examples. Students will be familiarised with the problems of taxation of incomes in specific cases, in some special kinds of enterprise, and with selected questions of tax liability minimisation. Students will also be acquainted with a VAT payer s activity and the specific conditions in different sectors and industries, with issues connected with leases, international transport, import and export. The level of knowledge acquired in the course may form a good initial foundation for the practical application of the VAT Act and the Excise Duties Act in firms. On finishing the course students should be able to solve independently even quite complex tax cases. Examination: written and oral.
Language of instruction
Czech
Further comments (probably available only in Czech)
The course is taught annually.
Information on the extent and intensity of the course: 16 hodin.
The course is also listed under the following terms Spring 2002, Spring 2004, Spring 2005, Spring 2006, Spring 2007.
  • Enrolment Statistics (Spring 2003, recent)
  • Permalink: https://is.muni.cz/course/econ/spring2003/KVDDSY