Course detail

Tax System

FSI-HDSAcad. year: 2022/2023

The subject deals with the tax system of the Czech Republic. The students will get to know the fundamental aspects of material tax law of particular taxes. The attention is paid above all to direct taxes. Marginally the students will get to know the principles of procedural regulations of tax administration.

Language of instruction

Czech

Number of ECTS credits

7

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 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

Knowledge of of accounting and financial statements, elementary knowledge in civil law.

Co-requisites

Not applicable.

Planned learning activities and teaching methods

During the lectures, the students are getting acquainted with the principles and basic legal regulations of particular taxes. Within the seminars, lectured topics are practiced. Students solve model examples (calculation of tax liability, filling tax returns).

Assesment methods and criteria linked to learning outcomes

Credit
1. Active participation in seminars.
2. Passing the credit tests (at least 50% of the total number of points for each of them).

a) class exam I - personal income tax (the test takes 75 minutes)
b) class exam II - corporate income tax, road tax and tax on immovable property (60 minutes)

The content of the class exam is the solution of model examples, including the completion of relevant tax returns or the determination of the resulting tax liability.

Exam
The exam is written and is cross-sectionally focused on verifying the knowledge gained. The exam 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 exam 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).

Share in the final evaluation:
- credit tests (50%);
- exam test (50%).

 

Additional information on the completion of the course

Depending on the development of the epidemiological situation, the form and method of the credit examinations may be modified (including a change to the on-line form); the examination may be conducted on-line.

Students will be informed in advance of the relevant changes and the measures taken in relation to the online examination.

 

Course curriculum

Not applicable.

Work placements

Not applicable.

Aims

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.

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

Attendance at lectures is not compulsory. Participation in seminars is compulsory and active participation by students is required.

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)

Elearning

eLearning: currently opened course

Classification of course in study plans

  • Programme N-STG-P Master's

    specialization STM , 1 year of study, summer semester, compulsory

  • Programme BIT Bachelor's 2 year of study, summer semester, elective
  • Programme BIT Bachelor's 2 year of study, summer semester, elective

  • Programme IT-BC-3 Bachelor's

    branch BIT , 2 year of study, summer semester, elective

  • Programme LLE Lifelong learning

    branch CZV , 1 year of study, summer semester, compulsory

Type of course unit

 

Lecture

26 hod., optionally

Teacher / Lecturer

Ing. Dagmar Kalová, 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. Corporate Income Tax (taxpayers, subject to tax, exemptions, tax base).
10. Corporate Income Tax (tax rate, tax optimization, tax return).
11. Value Added Tax (principles of its functioning on the background of EU regulation, subject to tax).
12. Value Added Tax (tax base, tax rates, tax return, mandatory reporting).
13. Discussion

Exercise

26 hod., compulsory

Teacher / Lecturer

Ing. Dagmar Kalová, Ph.D.

Syllabus

The content of the seminars is practice of the lectured topics and working on examples.

Elearning

eLearning: currently opened course