BZ402K Tax Administration - Seminar

Faculty of Law
Spring 2011
Extent and Intensity
0/0. 3 credit(s). Type of Completion: k (colloquium).
Teacher(s)
doc. JUDr. Petr Mrkývka, Ph.D. (seminar tutor)
JUDr. Ivana Pařízková, Ph.D. (seminar tutor)
prof. JUDr. Ing. Michal Radvan, Ph.D. (seminar tutor)
JUDr. Dana Šramková, Ph.D., MBA (seminar tutor)
Dr Mgr. Damian Czudek, Ph.D. (assistant)
Mgr. Alena Kojzarová Salinková, Ph.D. (assistant)
Dr Mgr. Michal Koziel, Ph.D. (assistant)
Mgr. Tomáš Rozehnal, Ph.D. (assistant)
Guaranteed by
doc. JUDr. Petr Mrkývka, Ph.D.
Department of Financial Law and Economics – Faculty of Law
Contact Person: Bc. Gabriela Medková
Timetable of Seminar Groups
BZ402K/01: Fri 15. 4. 11:10–12:40 211, Fri 20. 5. 9:35–11:05 211
BZ402K/02: Fri 22. 4. 11:10–12:40 211, Fri 20. 5. 11:10–12:40 214
BZ402K/03: Fri 22. 4. 9:35–11:05 214, Fri 20. 5. 13:30–15:00 211
BZ402K/04: Fri 22. 4. 13:30–15:00 302, Fri 20. 5. 15:05–16:35 214
BZ402K/05: Fri 13. 5. 9:35–11:05 211, Fri 20. 5. 16:40–18:10 211
BZ402K/06: No timetable has been entered into IS.
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
Course objectives
Main target of this course is to understand the basic of function of the tax administration. At the end of this course, students should be able to underestand and be able to orientate in the field of tax administration, and perform basic operation in tax proceedings, explain operations of tax subjects and tax administrative authorities in the tax administrative procedure and tax process.
Syllabus
  • 1. Registration and serching of tax subjects. 2. Autoaplication and tax assess procedure. 3. Tax-pay procedure. 4. Security for a tax and execution. 5. Tax administrative responsibility
Literature
  • ZSDP
  • RADVAN, Michal, Petr MRKÝVKA, Ivana PAŘÍZKOVÁ and Dana ŠRAMKOVÁ. Finanční právo a finanční správa – Berní právo (Financial Law and Financial Administration - Tax Law). 1. vyd. Brno: Masarykova univerzita, Doplněk, 2008, 510 pp. Edice učebnic PrF MU č. 417. ISBN 978-80-210-4732-7. info
  • KANIOVÁ, Lenka and Alena SCHILLEROVÁ. Správa daní : úplné znění zákona, komentář, judikatura. 2., přeprac. vyd. Praha: ASPI, 2005, 387 s. ISBN 8073571064. info
Teaching methods
Practical seminars with discussion.
Assessment methods
Semestral paper and its defence.
Language of instruction
Czech
Further comments (probably available only in Czech)
Study Materials
Information on the extent and intensity of the course: 4 hod. seminářů za semestr - 4 hrs of seminars per semester.
The course is also listed under the following terms Spring 2008, Spring 2009, Spring 2010, Spring 2012, Spring 2013.
  • Enrolment Statistics (Spring 2011, recent)
  • Permalink: https://is.muni.cz/course/law/spring2011/BZ402K