FC6006 The tax system of the Czech Republic

Faculty of Education
Spring 2025
Extent and Intensity
1/1/0. 3 credit(s). Type of Completion: k (colloquium).
In-person direct teaching
Teacher(s)
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
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 8 fields of study the course is directly associated with, display
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
At the end of the course the student will be able to define the basic principles of the thematic area of tax law in the Czech Republic, apply the principles of calculation of income taxes, insurance premiums and study the 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
    recommended literature
  • KUBÁTOVÁ, Květa. Daňová teorie : úvod do problematiky. 2., aktualiz. vyd. Praha: ASPI, 2009, 120 s. ISBN 9788073574239. info
  • ŠIROKÝ, Jan. Daňové teorie s praktickou aplikací. Vyd. 1. Praha: C.H. Beck, 2003, xv, 249. ISBN 8071794139. 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)
The course is taught annually.
Information on the extent and intensity of the course: 8 hodin.
The course is also listed under the following terms Spring 2018, Spring 2019, Spring 2020, Spring 2021, Spring 2022, Spring 2023, Spring 2024.
  • Enrolment Statistics (Spring 2025, recent)
  • Permalink: https://is.muni.cz/course/ped/spring2025/FC6006