BKV_DASY System of Taxation

Faculty of Economics and Administration
Spring 2024
Extent and Intensity
26/0/0. 7 credit(s). Type of Completion: zk (examination).
Teacher(s)
Ing. Jan Adamec (lecturer)
doc. Ing. Robert Jahoda, Ph.D. (lecturer)
Mgr. Ing. Pavla Kvapilová (lecturer)
Guaranteed by
doc. Ing. Robert Jahoda, Ph.D.
Department of Public Economics – Faculty of Economics and Administration
Contact Person: Jana Biskupová
Supplier department: Department of Public Economics – Faculty of Economics and Administration
Timetable
Sat 24. 2. 16:00–19:50 P303, Sat 16. 3. 16:00–19:50 P201, Fri 3. 5. 16:00–19:50 P106
Prerequisites (in Czech)
FORMA(K)
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
The aim of the course is to introduce the Czech tax system, including the area of social and health insurance, and to learn the basic techniques of tax administration. Students will get a comprehensive overview of tax issues in the Czech Republic and the ability to solve specific tax situations independently.
Learning outcomes
By completing this course students: - gain basic knowledge of tax law in the Czech Republic;
- by using the training calculations of income taxes and other direct and indirect taxes, they will acquire the skills of basic tax issues calculations;
- from the position of taxpayer (or tax administrator) will be able to solve the basic practical questions related to tax administration.
Syllabus
  • 1. Introduction to the subject. Tax administration. Income tax of individuals, health insurance contributions, social security contributions (significance, function, tax structure, administration).
  • 2. Corporate income tax, property tax, road tax, gambling tax (significance, function, tax structure, administration).
  • 3. Value added tax, excise taxes, energy taxes (significance, function, tax structure, administration).
Literature
    required literature
  • Platné daňové předpisy aktuálního roku (ANAG, Grada, Sagit, aj.)
  • Daňový řád : komentář. Edited by Ondřej Lichnovský - Roman Ondrýsek - Petra Eckert Nováková - Eva. 4. vydání. V Praze: C.H. Beck, 2021, xx, 1062. ISBN 9788074008382. info
  • PELC, Vladimír; PELC, Vladimír. Daně z příjmů s komentářem. Olomouc: ANAG, 2024, cca 840 s. Termín vydání: 1. čtvrtletí 2024.
  • HNÁTEK, Miloslav. Daňové a nedaňové náklady 2024. 7. vydání. Praha: Grada, 2024, 332 s. ISBN 978-80-908801-2-2.
  • SUCHAN, Stanislav. Daňový profík. Daň z nemovitých věcí 2024. 3. vydání. Jihlava: SM tax, 2024, 151 s. ISBN 978-80-909090-5-2.
  • KUNEŠ, Zdeněk; POLANSKÁ, Pavla; PAIKERT, Oto; GALOČÍK, Svatopluk. DPH 2024 – výklad s příklady. 20. aktualizované vydání. Praha: Grada, 2024, 480 s. ISBN 978-80-271-5237-7.
Teaching methods
Lessons take the form of tutorials distributed in two four-hour blocks, which are aimed at brief theoretical explanation, solving examples and discussion of the issues. Self-study is emphasised, students have an opportunity to evaluate their knowledge in self-correcting on-line tests. Students follow the guidelines in the textbook (Distance Study Support) and the interactive syllabus of the course in the IS MU. Contact the subject guarantor in case you plan to study abroad (Erasmus+). During the seminars, we discuss the solution of practical examples from Czech tax law. The subject cannot be studied remotely from abroad. In this case, it is possible to take the course as part of the full time study or enroll in it a year later. Details can be found in interactive syllabi.
Assessment methods
The course is concluded with a final written exam. Students are eligible to take the exam if they hand in their elaborated paper (a paper corrected by tutor as specified in Study Guide) in the required extent and structure and on time.
Important information! If students commit a prohibited act, such as using various forbidden tools, cribbing, taking out any part of the exam or any other cheating, the teacher is allowed to interrupt the exam and to grade a student with F, FF or FFF according to the seriousness of the offence. The mentioned procedure relates to all the activities that are included to the final evaluation of the course (seminar work, essays, tests etc.).
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: tutoriál 8 hodin.
The course is also listed under the following terms Spring 2010, Spring 2011, Spring 2012, Spring 2013, Spring 2014, Spring 2015, Spring 2016, Spring 2017, Spring 2018, Spring 2019, Spring 2020, Spring 2021, Spring 2022, Spring 2023, Spring 2025.
  • Enrolment Statistics (Spring 2024, recent)
  • Permalink: https://is.muni.cz/course/econ/spring2024/BKV_DASY