PrF:BZ402Zk Tax administration - Course Information
BZ402Zk Tax Administration
Faculty of LawSpring 2013
- Extent and Intensity
- 0/0. 6 credit(s). Type of Completion: zk (examination).
- Teacher(s)
- JUDr. Ing. Libor Kyncl, Ph.D. (lecturer)
doc. JUDr. Petr Mrkývka, Ph.D. (lecturer)
JUDr. Ivana Pařízková, Ph.D. (lecturer)
prof. JUDr. Ing. Michal Radvan, Ph.D. (lecturer)
JUDr. Dana Šramková, Ph.D., MBA (lecturer) - Guaranteed by
- doc. JUDr. Petr Mrkývka, Ph.D.
Department of Financial Law and Economics – Faculty of Law
Contact Person: Vladimíra Vraná
Supplier department: Department of Financial Law and Economics – Faculty of Law - Timetable
- Wed 13. 2. 8:00–9:30 140, 9:35–11:05 140, Thu 14. 2. 8:00–9:30 S71, 9:35–11:05 S71, 11:10–12:40 S71
- 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
- International Commercial Law Studies (programme PrF, B-PSP)
- Commercial Law Studies (programme PrF, B-PSP)
- Legal Questions of Land Register (programme PrF, B-PSP)
- Law and Finance (programme PrF, B-PSP)
- Law and International Trade (programme PrF, B-PSP)
- Law and Business (programme PrF, B-PSP)
- Social Security Law (programme PrF, B-PSP)
- Theory and Practice of Criminal Procedure (programme PrF, B-PSP)
- Theory and Practice of Criminal and Administrative Procedure (programme PrF, B-VS)
- Public Administration (programme PrF, B-PSP)
- Public Administration (programme PrF, B-VS)
- Senior Officer of Justice (programme PrF, B-PSP)
- 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 orientate in the field of tax administration, and perform basic operation in tax proceedings, 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
- Daňový řád - zákon č. 280/2009 Sb.
- ZSDP
- 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
- KANIOVÁ, Lenka and Alena SCHILLEROVÁ. Správa daní : úplné znění zákona, komentář, judikatura. 2., přeprac. vyd. Praha: ASPI, 2005, 387 s. ISBN 8073571064. info
- Teaching methods
- Lectures with discussion.
- Assessment methods
- Written exam (60 % to pass) and oral.
- 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.
- Enrolment Statistics (Spring 2013, recent)
- Permalink: https://is.muni.cz/course/law/spring2013/BZ402Zk