PrF:CORE112 Taxation and Tax Law - Course Information

CORE112 Taxation and Tax Law in Practice

Extent and Intensity

2/0/0. 3 credit(s). Type of Completion: k (colloquium).

Teacher(s)

Mgr. Jan Neckář, 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: Zuzana Suchá
Supplier department: Department of Financial Law and Economics – Faculty of Law

Timetable

Mon 26. 2. to Fri 24. 5. Fri 10:00–11:40 140

Prerequisites

!FAKULTA(PrF)
The course is open to anyone who wants to have a basic overview of tax obligations and rights, wants to calculate their taxes and wants to be able to negotiate with the tax office on their own without a tax advisor or attorney.

Course Enrolment Limitations

The course is offered to students of any study field.
The capacity limit for the course is 100 student(s).
Current registration and enrolment status: enrolled: 61/100, only registered: 0/100, only registered with preference (fields directly associated with the programme): 0/100

Course objectives

The course aims to provide students with a basic overview of taxes, tax law and taxation. It will deal in more detail with those taxes with which the average person - student, employee, small businessman - comes into contact. The purpose of the course is to draw the attention of non-lawyers in particular to their tax obligations, both during their studies and after graduation, regardless of whether they are employed or go into self-employment. The course will cover selected taxes including practical aspects related to their calculation and completion of tax returns. We will look in detail at taxation of income from employment, business, rent, etc. We will also look at taxation of property (houses, flats, cars, etc.), including property transfers (inheritance, donation, purchase and sale of real estate), and differences in taxation of corporations. Finally, we will also outline how value added tax and selective excise duties (alcohol, tobacco, etc.) work. Local taxes (dogs, waste, etc.) cannot be ignored either. In addition to calculating taxes, every university educated person should also be able to deal with the tax office on basic matters. Therefore, we will also focus on the rights and obligations in tax proceedings (with an emphasis on the issues of tax inspections and evidence). The course has the ambition to prepare each student for the most common and most frequent situations in life related to tax obligations so that he/she is able to be oriented in them, to apply tax law to himself/herself (to fill in tax returns and reports, to calculate his/her tax obligation and to pay tax/insurance premiums) and to act in negotiations before the tax administrator and similar state administration bodies. The knowledge given can then save time and money for representation by a tax advisor or attorney, regardless of the field of study and after graduation from MUNI.

Learning outcomes

Upon completion of the course, the student will be able to:
- answer the questions listed in the course outline below
- have a basic understanding of tax law
- know how taxes work
- identify the different structural components of taxes
- calculate some taxes, especially the most common ones such as personal income tax and property tax, in the context of self-application
- calculate net salary from gross salary
- complete personal income tax and property tax returns
- compare the taxation of different corporations
- know how VAT and excise taxes work
- apply knowledge in the payment of local taxes
- deal with the tax authorities in basic areas without the need to be represented by a tax advisor or lawyer

Syllabus

• The course will consist of three parts. 1. Tax theory and tax law - in this most concise part, students will be theoretically introduced to the basic concepts in the given area necessary for practical understanding of the material; especially for future political scientists, sociologists, and other concerned professions, the material is also suitable for their further study of their mother disciplines; an integral part is also an interpretation of the role of European law for domestic legal regulation. 2. Substantive tax law - this part focuses on individual taxes that students may come into contact with during their studies and after graduation (personal income tax, social security contributions, health insurance premiums, corporate income tax, property tax, road tax, VAT, excise duties, local and other taxes, etc. The student will learn how to optimize taxes, calculate his/her own tax liability for selected taxes, practically use information systems related to tax returns (My Taxes portal), file tax returns and related reports and pay his/her tax obligations, including insurance premiums. 3. Procedural tax law - students will be acquainted with the rights and obligations arising from the Tax Code and other tax laws in tax proceedings when dealing with tax authorities, social security authorities and health insurance companies; each student will be able to act before these authorities as an informed tax subject aware of his/her rights and obligations at all stages of tax proceedings. The individual teaching blocks and what the student will take away from them: 1. Tax law (MR): What is tax law? What is its relationship to other legal and non-legal branches? Why is it necessary to know tax law and what is self-application? What is the tax law system? 2. Tax theory (MR): What is tax? What is the difference between a tax and a fee? Who pays taxes? For what? On what value? How much? To whom? When? Where does the tax revenue go? 3. Employee taxation (MR): How does an employee pay taxes? What levies must the employee pay? What is the role of the employer? What tax obligations does the employee have? How is net salary calculated from gross salary? How is it possible to optimize the tax? What happens in each month and at the end of the year? 4. Taxation of entrepreneurs (MR): Is it better to be an employee or an entrepreneur? Why is the shvarcsystem advantageous? What taxes does the entrepreneur pay? And what levies? Is tax also paid on rent? How can tax be optimised? How to fill in tax returns and reports (social security and health insurance)? 5. Property taxation (MR): What property is subject to taxes (real estate, cars)? How much does it "cost" to own property? How to fill out a property tax return? 6. Taxation especially in relation to corporations (MR): What taxes do corporations pay? What is the difference in taxation between corporations? How does VAT work? What is an excise tax, and what selective excise taxes do we pay in the Czech Republic? 7. Local taxes (MR): What local taxes do we have to pay? How do we pay for municipal waste? Do we have to pay for dogs? 8. Tax administration (JN): What is tax administration? What is a tax administrator? Who is the tax entity? What are the deadlines for? What are the general rules of procedure? 9. Tax proceedings (JN): How are taxes determined? What happens if a tax return is filed late (or not filed)? What is the difference between an assessment and an assessment of tax? How to defend oneself in case of assessment of tax? 10. Control mechanisms (JN): What does the tax authority control? What documents and evidence are required? How is the examination of a witness conducted? Is it sufficient to produce documents to prove it? What is VAT fraud? 11. The Collection Administration (JN): What are the methods used to pay taxes? How do I find out the underpayment or overpayment? What can I do with an overpayment? What is the consequence of underpayment? What is tax collateral? What are the methods of tax execution? How do I defend myself against execution? 12. Special procedure in tax administration (JN): What is the registration procedure? How can a binding assessment be used? How does an entity become an unreliable VAT payer? Who is a guarantor for VAT? What are the penalties in tax administration, and how are they decided? Can the tax be remitted?

Literature

• RADVAN, Michal. Propedeutika finančního práva III – Daňové právo (Propaedeutics of Financial Law III - Tax law). 1st ed. Brno: Masarykova univerzita, 2021, 145 pp. Učebnice PrF MU, 554. ISBN 978-80-210-9948-7. info
• odkazy do formulářů a vzory jejich vyplnění
• prezentace z přednášek
• praktické ukázky výpočtu daní

Teaching methods

lectures, class discussion, basic tax calculations, online filing of tax returns, formulating submissions to the tax authorities

Assessment methods

Written exam in the exam period, 20 questions from the material covered (Yes x No form; 60% for passing)

Language of instruction

Czech

Further Comments

Study Materials
The course is taught annually.

• Enrolment Statistics (Spring 2024, recent)
  
• Permalink: https://is.muni.cz/course/law/spring2024/CORE112