ESF:BKV_DASY System of Taxation - Course Information

BKV_DASY System of Taxation

Extent and Intensity

0/0. 7 credit(s). Type of Completion: zk (examination).

Teacher(s)

Mgr. Ing. Pavla Kvapilová (lecturer)

Guaranteed by

doc. PhDr. Jan Šelešovský, CSc.
Department of Public Economics – Faculty of Economics and Administration
Contact Person: Jana Biskupová
Supplier department: Department of Public Economics – Faculty of Economics and Administration

Timetable

Sat 28. 2. 16:20–19:35 P106, Sat 21. 3. 12:50–16:15 P102

Prerequisites (in Czech)

! KVDASY System of Taxation

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

• Business Management (programme ESF, N-EKM)
• Public Economics and Administration (programme ESF, B-HPS)

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. Tax administration. Essentials of health and social insurance.
• 2. Direct taxes - personal income tax, legal entity income tax (significance, function, tax calculation, administration).
• 3. Direct taxes – road tax, real estate tax, transfer taxes (significance, function, tax calculation, administration).
• 4. Indirect taxes (significance, function, tax calculation, administration).

Literature

required literature
• Fojtíková, Jarmila. Daňový systém. DSO. 5.vyd. Brno: MU, 2012.
• Daňové zákony 2012, Úplná znění (Grada, Sagit, Sevt, aj.)

Teaching methods

Lessons take the form of tutorials distributed in two four-hour blocks, which are aimed at brief theoretical explanation, solving examples and discussion of the issues. Self-study is emphasised, students have an opportunity to evaluate their knowledge in self-correcting on-line tests. Students follow the guidelines in the textbook (Distance Study Support) and the interactive syllabus of the course in the IS MU.

Assessment methods

The course is concluded with a final written exam (2 to 3 examples). Students are eligible to take the exam if they hand in their elaborated paper (a paper corrected by tutor as specified in Study Guide) in the required extent and structure and on time.
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 to the final evaluation of the course (seminar work, essays, tests etc.).

Language of instruction

Czech

Further comments (probably available only in Czech)

The course is taught annually.
General note: nezapisují si studenti, kteří absolvovali předmět KVDASY.

Information about innovation of course.

This course has been innovated under the project "Inovace studia ekonomických disciplín v souladu s požadavky znalostní ekonomiky (CZ.1.07/2.2.00/28.0227)" which is cofinanced by the European Social Fond and the national budget of the Czech Republic.

• Enrolment Statistics (Spring 2015, recent)
  
• Permalink: https://is.muni.cz/course/econ/spring2015/BKV_DASY