Course detail

Tax System

FSI-HDSAcad. year: 2016/2017

The course familiarises students with the structure of Czech system of taxation. It deals with the differences between direct and indirect taxes. Also discussed are the following topics: The taxpayer, the tax base, the tax rate. The VAT, natural person income tax, corporate income tax, property taxes – real estate tax, road tax, inheritance tax, gift tax and immovable property transfer tax.

Language of instruction

Czech

Number of ECTS credits

6

Mode of study

Not applicable.

Guarantor

doc. Ing. Mgr. Karel Brychta, Ph.D.

Department

Institute of Manufacturing Technology (ÚST)

Learning outcomes of the course unit

Students will have a clear idea of the tax system valid in the Czech Republic and the will master the work with law and respective standards. They acquire the basic skills necessary for optimization of taxpayer’s duties.

Prerequisites

Students are expected to have a grasp of basic legislation in the Czech Republic and of elementary accounting principles.

Co-requisites

Not applicable.

Planned learning activities and teaching methods

The course is taught through lectures explaining the basic principles and theory of the discipline. Exercises are focused on practical topics presented in lectures.

Assesment methods and criteria linked to learning outcomes

- Successful completion of final credit Example


Examination Requirements: knowledge of subject matter and its practical applications.
Form of examination: Combined - a written test and if necessary oral examination.
When evaluating the test is based on the Study and Examination Regulations BUT, by Article 13

Course curriculum

Not applicable.

Work placements

Not applicable.

Aims

The main objective of the course is for students to master the identification of taxpayer of individual taxes, of the subject of taxation, of the tax base, the way of tax calculation, tax exemption, rights and duties of taxpayers and tax administrator, and the rules guiding the health and social insurance payment.

Specification of controlled education, way of implementation and compensation for absences

Not applicable.

Recommended optional programme components

Not applicable.

Prerequisites and corequisites

Not applicable.

Basic literature

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. Daňový systém ČR 2022. Praha: Wolters Kluwer, 2022. ISBN 978-80-7676-362-3. (CS)

Recommended reading

VANČUROVÁ, Alena a Hana ZÍDKOVÁ. Daně v podnikání. Praha: Wolters Kluwer, 2022. ISBN 978-80-7676-359-3. (CS)

Classification of course in study plans

  • Programme M2I-P Master's

    branch M-STM , 1 year of study, summer semester, compulsory
    branch M-SLE , 1 year of study, summer semester, elective (voluntary)
    branch M-STM , 1 year of study, summer semester, compulsory

Type of course unit

 

Lecture

26 hod., optionally

Teacher / Lecturer

doc. Ing. Mgr. Karel Brychta, Ph.D.

Syllabus

Topics of lectures are the following:
Setting the goal of the course, tax system and related tax legislation
National Budget revenues, tax quota and its structure; content and description of the tax laws
Income tax of self-employed businesses
Income tax of corporate bodies
Income tax – common provisions
Value added tax
Excise tax
Real-estate tax, road tax
Inheritance tax, gift tax, immovable property transfer tax
Social and heath insurance
Taxes and Contributions Administration Act
The seminars are related to the topics of previous lectures and they are focused on practising partial calculations and income tax return of self-employed businesses as well as of corporate bodies.

Exercise

26 hod., compulsory

Teacher / Lecturer

Ing. Filip Fabian

Syllabus

A