Czech

Not applicable.

Student is able to:
- describe the mechanismus of particular taxes contained in the tax system of the Czech Republic
- specify the way of particular taxes calculation
- assess tax implications of economic transactions
- fill-in tax returns for some simple cases (in case of direct taxation)

Not applicable.

Not applicable.

Lectures - introduction of the topic aiming at the legal regulation of particular taxes.
Seminars - practising of lectured topics (solving the examples, filling-in of tax returns).

Conditions for credit
Active participation in seminars. Passing two credit tests (at least 50% of total possible points for each test). The credit tests are focused on the road tax, real estate tax and tax on the acquisition of real estate (credit test I) and personal income tax (credit test II).
The task of the students is to solve model examples. The task is filling-in relevant tax returns, eventually only determination of the final tax liability.

Exam
The exam is written and is cross-sectionally focused on the verification of knowledge that should be gained by students during the lectures and seminars. The test takes the form of a multichoice test (30 questions with 4 sub-questions (A - D)). To pass successfully the exam, at least 50% of the total possible points has to be reached.

Final classification
The exam is classified according to the ECTS classification. Final classification of the course is influenced by the work of the students during the semester (see below).
Final evaluation:
- credit tests (50%),
- exam test (50%).

• Tax system - definition, development, importance, comparing tax systems, impact of the EU law on the formation of tax systems
• Road tax - legal regulation (subject, exemption, taxpayer, tax base, tax rate, tax return)
• Real estate tax (land tax, tax on buildings and real estate units - subject, exemption, taxpayer, tax base, tax rate, tax return)
• Tax on acquisition of rea estate property (subject, exemption, taxpayer, tax base, tax rate, tax return)
• Natural person income tax (subject, exemption, partial income tax bases of individuals and their determination, tax return, annual settlement of advance payments)
• Corporate income tax (subject, exemption, tax base, tax rate, tax return)
• VAT (principle of its functioning on the background of EU legal regulation, subject to tax, tax base, tax rate, tax return)

Not applicable.

The aim of the course is to make students acquainted with the taxes of the current Czech tax system. The course is designed to provide students with knowledge of particular taxes. After finishing the course, the students are supposed to be able to fill in a tax return for direct tax simple cases. The emphasis is placed on legal regulation of natural person income tax.

Attendance at the lectures is not obligatory.

Attendance at the seminars is obligatory and is checked. Student is bound to attend the seminar with necessary study materials.

Not applicable.

Not applicable.

ČESKO. Zákon č. 16/1993 Sb., o dani silniční, ve znění pozdějších předpisů. In: Zákony pro lidi. Dostupné z: https://www.zakonyprolidi.cz/cs/1993-16?text=16%2F1993.  (CS)
ČESKO. Zákon č. 235/2004 Sb., o dani z přidané hodnoty, ve znění pozdějších předpisů. In: Zákony pro lidi. Dostupné z: https://www.zakonyprolidi.cz/cs/2004-235. (CS)
ČESKO. Zákon č. 235/2004 Sb., o dani z přidané hodnoty, ve znění pozdějších předpisů. In: Zákony pro lidi. Dostupné z: https://www.zakonyprolidi.cz/cs/2004-235. (CS)
ČESKO. Zákon č. 280/2009 Sb., daňový řád, ve znění pozdějších předpisů. In: Zákony pro lidi. Dostupné z: https://www.zakonyprolidi.cz/cs/2009-280?text=280%2F2009. (CS)
ČESKO. Zákon č. 586/1992 Sb., o daních z příjmů, ve znění pozdějších předpisů. In: Zákony pro lidi. Dostupné z: https://www.zakonyprolidi.cz/cs/1992-586?text=586%2F1992.  (CS)
VANČUROVÁ, Alena a Hana ZÍDKOVÁ. Daně v podnikání. Praha: Wolters Kluwer, 2022. ISBN 978-80-7676-359-3. (CS)
VANČUROVÁ, Alena a Hana ZÍDKOVÁ. Daňový systém ČR 2022. Praha: Wolters Kluwer, 2022. ISBN 978-80-7676-362-3. (CS)

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