D4FIP10 Tax Theory

Faculty of Law
Spring 2025
Extent and Intensity
0/0. 5 credit(s). Type of Completion: z (credit).
In-person direct teaching
Teacher(s)
prof. JUDr. Ing. Michal Radvan, Ph.D. (seminar tutor)
Guaranteed by
prof. JUDr. Ing. Michal Radvan, Ph.D.
Department of Financial Law and Economics – Faculty of Law
Contact Person: Zuzana Suchá
Supplier department: Department of Financial Law and Economics – Faculty of Law
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
The main objectives of the course are deepen knowledge from the previous studies in the area of tax theory.
Learning outcomes
At the end of the course student should know given area of law so that he would be prepared for future studies and research in the area of tax law and legal regulation of particular taxes.
Syllabus
  • 1. Basic terms in the tax law 2. Tax subjects 3. Object of taxation 4. Tax base 5. Tax rate 6. Correction components 7. Tax administration 8. Payment conditions 9. Budget destination 10. Classification of taxes
Literature
  • Další aktuální knižní a časopisecká literatura
  • RADVAN, Michal. Czech tax law. 2nd ed. [Brno]: Masaryk University, 2008, 61 s. ISBN 9788021046818. info
  • RADVAN, Michal, Petr MRKÝVKA, Ivana PAŘÍZKOVÁ and Dana ŠRAMKOVÁ. Finanční právo a finanční správa – Berní právo (Financial Law and Financial Administration - Tax Law). 1. vyd. Brno: Masarykova univerzita, Doplněk, 2008, 510 pp. Edice učebnic PrF MU č. 417. ISBN 978-80-210-4732-7. info
  • KUBÁTOVÁ, Květa. Daňová teorie a politika. 3., přepracované vyd. Praha: Eurolex Bohemia, 2003, 261 s. ISBN 8086395847. info
  • ŠIROKÝ, Jan. Daňová teorie :(pro inženýrské studium). 1. vyd. Ostrava: Vysoká škola báňská - Technická univerzita Ostrava, 1996, 104 s. ISBN 80-7078-402-4. info
Teaching methods
individual consultations
Assessment methods
semestral paper and oral exam It is necessary for the student to contact the teacher and agree with him the topic of the paper and detailed conditions.
Language of instruction
Czech
The course is also listed under the following terms Spring 2009, 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 2024.
  • Enrolment Statistics (Spring 2025, recent)
  • Permalink: https://is.muni.cz/course/law/spring2025/D4FIP10