KVDSZP System of Taxation including Health Insurance

Faculty of Economics and Administration
Spring 2003
Extent and Intensity
0/0. 7 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
Sat 15. 3. 15:45–17:15 P312, 17:30–19:00 P312, Fri 28. 3. 15:45–17:15 P312, 17:30–19:00 P312, Sat 29. 3. 12:15–13:45 P312, 14:00–15:30 P312, Sat 12. 4. 8:00–9:30 P312, 9:45–11:15 P312, Fri 25. 4. 15:45–17:15 P312, 17:30–19:00 P312, Sat 26. 4. 12:15–13:45 P312, 14:00–15:30 P312
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
  • Vančurová, Alena a kol.: Daňový systém ČR 2002, VOX, Praha, 2002
  • Daňové zákony 2002, Úplná znění (Newsletter, Grada, Sagit, Sevt)
Assessment methods (in Czech)
Kombinované studium. 24 hodin výuky v šesti soustředěních.
Language of instruction
Czech
Further comments (probably available only in Czech)
The course can also be completed outside the examination period.
The course is taught annually.
Information on the extent and intensity of the course: 24 hodin.
The course is also listed under the following terms Autumn 2001, Autumn 2002, Autumn 2003, Spring 2004, Autumn 2004, Autumn 2005, Autumn 2006.
  • Enrolment Statistics (Spring 2003, recent)
  • Permalink: https://is.muni.cz/course/econ/spring2003/KVDSZP