UOPK_0006 The tax system of the Czech Republic

Faculty of Education
Spring 2014
Extent and Intensity
0/0/1. 3 credit(s). Type of Completion: zk (examination).
Teacher(s)
Ing. Ivana Neubauerová, BA (Hons) (lecturer)
Guaranteed by
doc. RNDr. Petr Sládek, CSc.
Department of Physics, Chemistry and Vocational Education – Faculty of Education
Contact Person: Mgr. Bc. Lucie Viková
Supplier department: Department of Physics, Chemistry and Vocational Education – Faculty of Education
Timetable
Sat 8. 3. 13:55–16:30 učebna 50, Sat 15. 3. 7:30–10:05 učebna 30, Sat 26. 4. 14:50–17:25 učebna 30, Sat 10. 5. 13:55–16:30 učebna 30
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
The course provides general information about the taxation system of the Czech Republic; it also focuses on social and health insurance matters. At the end of the course, students will:
- have the basic theoretical knowledge of the Czech tax law,
- have acquired practical skills in calculating income tax and other direct and indirect taxes and insurance premiums,
- be able to tackle practical problems related to tax administration from the taxpayer’s point of view,
- have acquired complex knowledge about the taxation in the Czech Republic and the ability to solve specific tax situations independently.
Syllabus
  • 1.Introduction to the course. Tax administration.
  • 2.Course of tax procedures. Preliminary procedures. Assessing procedures.
  • 3.Tax payment and enforcement procedures. Legal remedy procedures.
  • 4.Health insurance minimum.
  • 5.Social security minimum.
  • 6.,7. Direct taxes and their administration – personal income tax (meaning, function, structure of taxes and administration).
  • 8., 9. Direct taxes and their administration – corporate income tax (meaning, function, structure of taxes and administration).
  • 10., 11. Direct taxes and their administration – property tax, inheritance tax, tax on donations and property transfer tax, road tax (meaning, function, structure of taxes and administration).
  • 12., 13. Indirect taxation and its administration – value added tax, excise tax (meaning, function, structure of taxes and administration).
  • 14. International and domestic double taxation, taxation of foreigners in the Czech Republic.
Literature
    required literature
  • Daňové zákony 2012, Úplná znění (Grada, Sagit, Sevt, aj.)
  • VANČUROVÁ, Alena and Lenka LÁCHOVÁ. Daňový systém ČR 2010. 10. aktualiz. vyd. V Praze: Vox, 2010, 355 s. ISBN 9788086324869. info
Teaching methods
Lessons take the form of lectures and seminars. There are explained main thesis of the course within lectures, which are further discussed and aplicated during seminars. Solving examples, analysis of case studies, homework assignment are a part of a seminar.
Assessment methods
The course is concluded with a final written exam (2 to 3 examples). Semester requirements: participate in written test (the minimal score tolerated is 70 %) and elaboration of the assigned taxation study, which is classified as well (passed/failed).
Requirements (including the literature) are further specified in the interactive scheme of the course in the IS MU.
Important information! If students commit a prohibited act, such as using various forbidden tools, cribbing, taking out any part of the exam or any other cheating, the teacher is allowed to interrupt the exam and to grade a student with F, FF or FFF according to the seriousness of the offence. The mentioned procedure relates to all the activities that are included in the final evaluation of the course (seminar work, essays, tests etc.).
Language of instruction
Czech
Further comments (probably available only in Czech)
Study Materials
The course can also be completed outside the examination period.
The course is taught annually.
Information on the extent and intensity of the course: 12 hodin.
The course is also listed under the following terms Spring 2015, Spring 2016, Spring 2017, Spring 2018.
  • Enrolment Statistics (Spring 2014, recent)
  • Permalink: https://is.muni.cz/course/ped/spring2014/UOPK_0006