PVDASY Taxation System

Faculty of Economics and Administration
Spring 2009
Extent and Intensity
2/2/0. 5 credit(s). Type of Completion: zk (examination).
Teacher(s)
prof. Ing. Václav Vybíhal, CSc. (lecturer)
Ing. Jarmila Zaviačičová (lecturer)
Mgr. Ing. Pavla Kvapilová (seminar tutor)
Ing. Tereza Šinkyříková (seminar tutor)
Ing. Jarmila Zaviačičová (seminar tutor)
Guaranteed by
doc. PhDr. Jan Šelešovský, CSc.
Department of Public Economics – Faculty of Economics and Administration
Contact Person: Lenka Jílková
Timetable
Tue 11:05–12:45 P101
  • Timetable of Seminar Groups:
PVDASY/1: Wed 11:05–12:45 P403, J. Zaviačičová
PVDASY/2: Wed 12:50–14:30 P403, J. Zaviačičová
PVDASY/3: Thu 15:30–17:05 S311, J. Zaviačičová
PVDASY/4: Thu 13:45–15:20 P201, J. Zaviačičová
PVDASY/5: Fri 7:40–9:15 S308, P. Kvapilová
PVDASY/6: Fri 9:20–11:00 P312, P. Kvapilová
PVDASY/7: Fri 11:05–12:45 S308, P. Kvapilová
PVDASY/8: Thu 11:05–12:45 P304, J. Zaviačičová
Course Enrolment Limitations
The course is also offered to the students of the fields other than those the course is directly associated with.
The capacity limit for the course is 270 student(s).
Current registration and enrolment status: enrolled: 0/270, only registered: 0/270, only registered with preference (fields directly associated with the programme): 0/270
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
  • Daňové zákony 2008, Úplná znění (GRADA, NEWSLETTER, SAGIT,SEVT)
  • VANČUROVÁ, Alena and Lenka LÁCHOVÁ. Daňový systém ČR 2008, aneb, Učebnice daňového práva. 9,. aktualiz. vyd. Praha: Vox, 2008, 319 s. ISBN 9788086324722. info
Assessment methods
Lessons take the form of lectures and seminars that take place regularly in the individual weeks of the semester. The course is concluded with a final exam consisting of two parts – theoretical and practical. Students are eligible to take the exam only if they meet the requirements set in the seminars (a test or elaboration of the assigned taxation study).
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 is taught annually.
Information on course enrolment limitations: 10 pouze přednáška
The course is also listed under the following terms Autumn 2001, Autumn 2002, Autumn 2003, Autumn 2004, Autumn 2005, Autumn 2006, Spring 2008.
  • Enrolment Statistics (recent)
  • Permalink: https://is.muni.cz/course/econ/spring2009/PVDASY