BZ402Zk Tax Administration

Faculty of Law
Spring 2009
Extent and Intensity
0/0. 6 credit(s). Type of Completion: zk (examination).
Teacher(s)
doc. JUDr. Petr Mrkývka, Ph.D. (lecturer)
JUDr. Ivana Pařízková, Ph.D. (lecturer)
prof. JUDr. Ing. Michal Radvan, Ph.D. (lecturer)
Bc. Ing. Mojmír Sabolovič, Ph.D. (lecturer)
JUDr. Dana Šramková, Ph.D., MBA (lecturer)
doc. Ing. Eva Tomášková, Ph.D. (lecturer)
JUDr. Ing. Libor Kyncl, Ph.D. (assistant)
Guaranteed by
doc. JUDr. Petr Mrkývka, Ph.D.
Department of Financial Law and Economics – Faculty of Law
Contact Person: Bc. Gabriela Medková
Timetable
Wed 18. 2. 8:00–9:30 sál, 9:35–11:05 sál, Thu 19. 2. 8:00–9:30 sál, 9:35–11:05 sál, 11:10–12:40 sál
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
there are 6 fields of study the course is directly associated with, display
Course objectives
Main target of this course is to understand the basic of function of the tax administration. At the end of this course, students should be able to underestand and be able to explain operations of tax subjects and tax administrative authorities in the tax administrative procedure and tax process.
Syllabus
  • 1. Tax administration - specific part of the public administration and the financial administration. 2. Tax administrative authority - notion, characteristic, competentions. 3. Characteristic of the tax procedure and tax process. 4. Tax administrative stages. 5. Tax procedure stages. 6. Tax procedure - general and specific 7. Subsidiary use of the Administrative Procedural Act in the tax procedure. 8. International tax administrative cooperation.
Literature
  • Mrkývka, P., Neckář, J. Správa daní a daňové řízení. MU : Brno 2009
  • ZSDP
  • KANIOVÁ, Lenka and Alena SCHILLEROVÁ. Správa daní : úplné znění zákona, komentář, judikatura. 2., přeprac. vyd. Praha: ASPI, 2005, 387 s. ISBN 8073571064. info
Assessment methods
Lectures. Written exam.
Language of instruction
Czech
Further comments (probably available only in Czech)
Information on the extent and intensity of the course: 10 hod. přednášek za semestr / 10 hrs of lectures per semester.
The course is also listed under the following terms Spring 2008, 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, Spring 2025.
  • Enrolment Statistics (Spring 2009, recent)
  • Permalink: https://is.muni.cz/course/law/spring2009/BZ402Zk