SOC020 Czech and Comparative Tax Law

Faculty of Law
Spring 2025
Extent and Intensity
2/0/0. 6 credit(s). Type of Completion: zk (examination).
In-person direct teaching
Teacher(s)
prof. JUDr. Ing. Michal Radvan, Ph.D. (lecturer)
Guaranteed by
prof. JUDr. Ing. Michal Radvan, Ph.D.
Department of Financial Law and Economics – Faculty of Law
Contact Person: Andrea Špačková, DiS.
Supplier department: Department of Financial Law and Economics – Faculty of Law
Prerequisites
!OBOR(PR) && !OBOR(PR01)
None
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
Main objectives are as follows: - to understand and explain general tax theory; - to understand Czech and European tax system; - to understand structural components of taxes; - to analyze differences between Czech taxes and taxes in abroad; - to use knowledge to be able to decide what is the best country to tax.
Learning outcomes
At the end of the course, student should be able: - to understand and explain general tax theory; - to understand Czech and European tax system; - to understand structural components of taxes; - to analyze differences between Czech taxes and taxes in abroad; - to use knowledge to be able to decide what is the best country to tax.
Syllabus
  • 1. Tax law as a branch of law 2. General tax theory 3. Personal income tax 4. Corporate income tax 5. Property tax 6. Road tax and property transfer taxes 7. VAT 8. Excise duties 9. Local taxes 10. Administrative fees and court fees 11. Tax procedural law - part one 12. Tax procedural law - part two
Literature
    required literature
  • RADVAN, Michal. Czech Tax Law. 4th ed. Brno: Masaryk University, 2020, 114 pp. Textbook, no. 550. ISBN 978-80-210-9673-8. info
Teaching methods
Lessons with discussion.
Assessment methods
Test (30 questions yes x no, 60 % to pass)
Language of instruction
English
Further Comments
The course is taught each semester.
The course is also listed under the following terms Autumn 2005, Spring 2006, Autumn 2006, Spring 2007, Autumn 2007, Spring 2008, Autumn 2008, Spring 2009, Autumn 2009, Spring 2010, Autumn 2010, Autumn 2011, Autumn 2012, Spring 2013, Autumn 2013, Autumn 2014, Spring 2015, Autumn 2015, Spring 2016, Autumn 2016, Spring 2017, Autumn 2017, Spring 2018, Autumn 2018, Spring 2019, Autumn 2019, Spring 2020, Autumn 2020, Spring 2021, Autumn 2021, Spring 2022, Autumn 2022, Spring 2023, Autumn 2023, Spring 2024, Autumn 2024.
  • Enrolment Statistics (Spring 2025, recent)
  • Permalink: https://is.muni.cz/course/law/spring2025/SOC020