PdF:FC6006 The tax system of the Czech Re - Course Information
FC6006 The tax system of the Czech Republic
Faculty of EducationSpring 2019
- Extent and Intensity
- 1/1/0. 3 credit(s). Type of Completion: k (colloquium).
- Teacher(s)
- Ing. Mgr. Miroslava Černá (lecturer)
Mgr. Ing. Peter Marinič, Ph.D. (lecturer) - Guaranteed by
- doc. RNDr. Petr Sládek, CSc.
Department of Physics, Chemistry and Vocational Education – Faculty of Education
Contact Person: Jana Jachymiáková
Supplier department: Department of Physics, Chemistry and Vocational Education – Faculty of Education - Timetable of Seminar Groups
- FC6006/Kombi01: Sat 9. 3. 17:00–18:50 učebna 5, Sat 23. 3. 8:00–9:50 učebna 5, Sat 13. 4. 8:00–9:50 učebna 5, Sat 11. 5. 8:00–9:50 učebna 5, P. Marinič
FC6006/Prez01: Mon 10:00–10:50 učebna 55, Mon 11:00–11:50 laboratoř 80, P. Marinič - 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
- DPS Teacher of Specialized Subjects at Secondary Schools (programme PdF, C-CV)
- Teacher Training of Specialized Subjects for Secondary Schools (programme PdF, N-SS) (4)
- Teacher Training of Specialized Subjects for Secondary Schools – Specialisation in Services (programme PdF, N-SS)
- Teacher Training of Specialized Subjects for Secondary Schools – Specialisation Mechanical Engineering (programme PdF, N-SS)
- Teacher Training of Specialized Subjects for Secondary Schools – Specialisation Commerce and Services (programme PdF, N-SS)
- Course objectives
- The aim of the course is to obtain a clear understanding of the tax system, both in the broader theoretical context and in the specific examples. The emphasis is on the logical structure of the discipline and obtaining knowledge and skills necessary for teaching vocational subjects in secondary schools. For these reasons, there are larger number of practical applications and emphasis on the relationship of the subject matter to practice, nature, home, technical applications etc. is situated in the lecture.
Knowledge: Theoretical knowledge of tax law in the Czech Republic.
Skills: Through calculations of income taxes, other direct and indirect taxes learn practical skills from the position of the taxpayer.
Attitudes: A comprehensive overview of taxes in the Czech Republic and the ability of independent solutions to specific tax situations. - Learning outcomes
- After completing the course, students should know and be able to:
Basic principles of the thematic area of tax law in the Czech Republic.
Apply the principles of income tax, insurance premium calculations.
Study Recommended Literature. - Syllabus
- 1) Economic policy of the state and introduction to the issue of taxes.
- 2) Function and classification of taxes, tax principles.
- 3) Tax quota, Laffer and Lorenz curve.
- 4) Impact of taxation.
- 5) Tax system in the Czech Republic.
- 6) Tax administration of taxes.
- 7) Tax management.
- 8) Tax on income of individuals.
- 9) Corporate tax.
- 10) Value added tax.
- 11) Other direct taxes.
- 12) Other indirect taxes.
- Literature
- required literature
- Daňové zákony 2017, Úplná znění (Grada, Sagit, Sevt, aj.)
- VANČUROVÁ, Alena and Lenka LÁCHOVÁ. Daňový systém ČR 2016. 13. aktualizované vydání. Praha: Vox, 2016, 393 stran. ISBN 9788087480441. info
- Teaching methods
- The course consists of lectures, discussions and solving of thematic examples.
- Assessment methods
- The course ends by colloquium in the form of a debate over selected thematic examples.
- Language of instruction
- Czech
- Further comments (probably available only in Czech)
- Study Materials
The course is taught annually.
Information on the extent and intensity of the course: 8 hodin.
- Enrolment Statistics (Spring 2019, recent)
- Permalink: https://is.muni.cz/course/ped/spring2019/FC6006