CBZ402Zk Tax Administration

Faculty of Law
Spring 2013
Extent and Intensity
10/0. 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
Fri 15. 3. 11:10–12:40 S71, 13:30–15:00 S71, Fri 29. 3. 11:10–12:40 S71, 13:30–15:00 S71, Fri 5. 4. 8:00–9:30 136
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
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
  • Daňový řád - zákon č. 280/2009 Sb.
  • ZSDP
  • Mrkývka, P., Neckář, J. Správa daní a daňové řízení. MU : Brno 2009
  • 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
The course can also be completed outside the examination period.
The course is also listed under the following terms Spring 2008, Spring 2009, Spring 2010, Spring 2011, Spring 2012, Spring 2014.
  • Enrolment Statistics (Spring 2013, recent)
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