PrF:BZ402Zk Tax Administration - Course Information
BZ402Zk Tax Administration
Faculty of LawSpring 2020
- Extent and Intensity
- 0/0/0. 6 credit(s). Type of Completion: zk (examination).
- Teacher(s)
- Dr Mgr. Damian Czudek, Ph.D. (lecturer)
doc. JUDr. Petr Mrkývka, Ph.D. (lecturer)
Mgr. Jan Neckář, Ph.D. (lecturer)
JUDr. Ivana Pařízková, Ph.D. (lecturer)
prof. JUDr. Ing. Michal Radvan, Ph.D. (lecturer) - Guaranteed by
- prof. JUDr. Ing. Michal Radvan, Ph.D.
Department of Financial Law and Economics – Faculty of Law
Contact Person: Vladimíra Vraná
Supplier department: Department of Financial Law and Economics – Faculty of Law - Timetable
- Wed 19. 2. 8:00–9:40 aula_Vinařská, 10:00–11:40 aula_Vinařská, Thu 20. 2. 8:00–9:40 038, 10:00–11:40 038, Fri 6. 3. 8:00–9:40 aula_Vinařská, Fri 17. 4. 12:00–13:40 133
- Prerequisites (in Czech)
- !OBOR(PR) && !OBOR(PR01) && !PROGRAM(N-VS)
- 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
- International Commercial Law Studies (programme PrF, B-PSP) (2)
- Commercial Law Studies (programme PrF, B-PSP) (2)
- Legal Questions of Land Register (programme PrF, B-PSP) (2)
- Law and Finance (programme PrF, B-PSP) (2)
- Law and International Trade (programme PrF, B-PSP) (2)
- Law and Business (programme PrF, B-PSP) (2)
- Social Security Law (programme PrF, B-PSP) (2)
- Theory and Practice of Criminal Procedure (programme PrF, B-PSP) (2)
- Theory and Practice of Criminal and Administrative Procedure (programme PrF, B-VS) (2)
- Public Administration (programme PrF, B-PSP)
- Public Administration (programme PrF, B-VS) (2)
- Senior Officer of Justice (programme PrF, B-PSP) (2)
- Course objectives
- Main target of this course is to understand the basic of function of the tax administration.
- Learning outcomes
- At the end of this course, students should be able to - underestand and be able to orientate in the field of tax administration, - 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. Tax administration - specific part of the public administration and the financial administration. 2. Tax administrative authority - notion, characteristic, competentions. 3. Characteristic of the tax procedure and tax process. 4. Tax administrative stages. 5. Tax procedure stages. 6. Tax procedure - general and specific 7. Subsidiary use of the Administrative Procedural Act in the tax procedure. 8. International tax administrative cooperation.
- Literature
- required literature
- RADVAN, Michal. Daně a správa daní (Taxes and tax administration). 2. dotisk 1. vyd. Brno: Masarykova univerzita, 2019, 130 pp. Učebnice Právnické fakulty MU, sv. č. 503. ISBN 978-80-210-7746-1. info
- RADVAN, Michal. Daně a správa daní (online: pdf) (Taxes and tax administration (online: pdf)). 1st ed. Brno: Masarykova univerzita, 2014, 130 pp. Edice učebnic Právnické fakulty MU č. 503. ISBN 978-80-210-6702-8. info
- not specified
- Mrkývka, P., Neckář, J. Správa daní a daňové řízení. MU : Brno 2009
- Daňový řád - zákon č. 280/2009 Sb.
- 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
- Teaching methods
- Lectures with discussion.
- Assessment methods
- Written exam (60 % to pass) and oral.
- Language of instruction
- Czech
- Further comments (probably available only in Czech)
- Study Materials
Information on the extent and intensity of the course: 12 hod. přednášek za semestr / 12 hrs of lectures per semester.
- Enrolment Statistics (Spring 2020, recent)
- Permalink: https://is.muni.cz/course/law/spring2020/BZ402Zk