Course detail

Tax System

FP-KdasKAcad. year: 2017/2018

The aim of the course is to get students acquainted with the taxes included in the current tax system of the Czech Republic. The course is designed to provide students awareness of particular taxes and to provide them necessary knowledge in order they could be able to fill out the tax returns to direct taxes. Within the concept of the course, the emphasis is put on the legal regulation on personal income 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 Finances (ÚF)

Learning outcomes of the course unit

Students will get acquainted with the structure of particular taxes contained in the tax system of the Czech Republic. Students will master basic terminology and skills necessary for understanding common tax questions and issues, as well as the knowledge necessary to deal simpler tax problems. Students will be able to process tax returns for direct taxes for simpler cases.

Prerequisites

Students are expected to have basic knowledge of accounting and bookkeeping, financial statements, basics of business relations of the Commercial law.

Co-requisites

Not applicable.

Planned learning activities and teaching methods

During the consulting hours, the students are familiarized with the principles and basic legal regulations of particular taxes and model examples are solved.

Assesment methods and criteria linked to learning outcomes

Exam consists of three parts

a) class exam I - personal income tax (the test takes 75 minutes, max. 15 points)
b) class exam II - road tax, tax on immovable property and tax on the acquisition of immovable property (75 minutes, max. 15 points)

c) test
The test is cross-sectionally focused on verifying the knowledge gained. The test takes the form of a test - 30 questions with sub 3 sub-questions (only one answer is correct). Min. 50% of the total possible points is a condition to successfully pass the exam. The test takes 30 minutes.

Scoring the answers in the test:
- correct answer: + 1 point
- not answered: 0 points
- wrong answer: - 1 point

Final classification
The examination is classified according to ECTS.
The final classification of the subject is influenced by the work during the semester (see below).

Course curriculum

1. Tax system - definition, development, relevance, comparing tax systems, tax systems determinants, influence of EU law on the formation of tax systems, structural elements of the tax laws.
2. Personal Income Act (subject exemptions, partial tax bases of tax base of individuals – in general)
3. Personal Income Act (income from employment, income from independent activities).
4. Personal Income Act (income from capital, income from rent and other incomes).
5. Personal Income Act (means of tax optimization (tax allowances, items deductible from
tax base, tax credits, tax return, annual settlement of advances).
6. Road Tax - subject, exemption, taxpayer, tax base, tax rate, tax return.
7. Tax on Immovable Property – land tax (subject, exemption, taxpayer, tax base, tax rate, tax return).
8. Tax on Immovable Property – tax on buildings and units (subject, exemption, taxpayer, tax base, tax rate, tax return).
9. Tax on Acquisition of Immovable Property (subject, exemption, taxpayer, tax base, tax rate, tax return).
10. Corporate Income Tax (taxpayers, subject to tax, exemptions, tax base).
11. Corporate Income Tax (tax rate, tax optimization, tax return).
12. Value Added Tax (principles of its functioning on the background of EU regulation, subject to tax).
13. Value Added Tax (tax base, tax rates, tax return, mandatory reporting).

Work placements

Not applicable.

Aims

Cílem předmětu se seznámit studenty s daněmi obsaženými v současné daňové soustavě České republiky. Předmět je koncipován tak, aby studenti získali širší povědomí o jednotlivých daních a dále, aby byli schopni sami vyplnit příslušná daňová přiznání v případě přímých daní. Důraz je kladen na právní úpravu zdaňování příjmů fyzických osob.

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

Attendance at the consulting hours is not compulsory.

Recommended optional programme components

Not applicable.

Prerequisites and corequisites

Not applicable.

Basic literature

Vančurová, Alena a Klazar, Stanislav. Daňový systém ČR: cvičebnice. 2. díl, Daň z příjmů fyzických osob a pojistné sociálního pojištění. V Praze: 1. VOX, 2014. 92 s. Daně. ISBN 978-80-87480-29-8.
VANČUROVÁ, Alena a Lenka LÁCHOVÁ. Daňový systém ČR 2014. 12. aktualiz. vyd. Praha: 1. VOX, 2014, 391 s. ISBN 978-80-87480-23-6.
Zákon č. 16/1993 Sb., o dani silniční, ve znění pozdějších předpisů
Zákon č. 235/2004 Sb., o dani z přidané hodnoty, ve znění pozdějších předpisů
Zákon č. 338/1992 Sb., o dani z nemovitých věcí, ve znění pozdějších předpisů
Zákon č. 586/1992 Sb., o daních z příjmů, ve znění pozdějších právních předpisů
Zákonné opatření Senátu č. 340/2013 Sb., o dani z nabytí nemovitých věcí

Recommended reading

Aktuální články vztahující k daňové problematice (odborné časopisy jako např. Daně a právo v praxi, Poradce).
ŠIROKÝ, Jan. Daně v Evropské unii: daňové systémy všech 28 členských států EU, legislativní základy daňové harmonizace včetně judikátů SD, odraz ekonomické krize v daňové politice EU, zdanění finančního sektoru. 6., aktualiz. a přeprac. vyd. Praha: Linde, 2013, 386 s. ISBN 978-80-7201-925-0.

Classification of course in study plans

  • Programme BAK-KS Bachelor's

    branch BAK-EP-KS , 1 year of study, summer semester, compulsory

Type of course unit

 

Guided consultation in combined form of studies

20 hod., optionally

Teacher / Lecturer

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

Syllabus

1. Tax system - definition, development, relevance, comparing tax systems, tax systems determinants, influence of EU law on the formation of tax systems, structural elements of the tax laws.
2. Personal Income Act (subject exemptions, partial tax bases of tax base of individuals – in general)
3. Personal Income Act (income from employment, income from independent activities).
4. Personal Income Act (income from capital, income from rent and other incomes).
5. Personal Income Act (means of tax optimization (tax allowances, items deductible from
tax base, tax credits, tax return, annual settlement of advances).
6. Road Tax - subject, exemption, taxpayer, tax base, tax rate, tax return.
7. Tax on Immovable Property – land tax (subject, exemption, taxpayer, tax base, tax rate, tax return).
8. Tax on Immovable Property – tax on buildings and units (subject, exemption, taxpayer, tax base, tax rate, tax return).
9. Tax on Acquisition of Immovable Property (subject, exemption, taxpayer, tax base, tax rate, tax return).
10. Corporate Income Tax (taxpayers, subject to tax, exemptions, tax base).
11. Corporate Income Tax (tax rate, tax optimization, tax return).
12. Value Added Tax (principles of its functioning on the background of EU regulation, subject to tax).
13. Value Added Tax (tax base, tax rates, tax return, mandatory reporting).