Czech

Not applicable.

Students will be acquainted with the construction of taxes contained in the Czech taxation system. They will acquire the basic concepts and skills necessary to understand common tax issues, as well as the knowledge necessary for the solution of simpler tax problems. Students will be able to independently process direct tax return forms in simple cases.

Not applicable.

Not applicable.

During the lectures, students are introduced to issues and the basic legislation concerning individual taxes. The presented subject matter is practised in seminars. Students solve model exercises (determination of tax liability, completion of tax return forms).

The conditions for a graded credit to be granted are:
a) Participation in seminars (participation in seminars is compulsory)
b) Obtaining at least 50% of the points in the part which focuses on exercises (calculation of tax liability for model examples), max. 20 points; 45 min.;
c) Obtaining at least 50% of the points from the test (20 questions with 3 sub-questions; only one answer is correct; correct answer: + 1 point, unanswered: 0 points; wrong answer: - 1 point); max. 20 points; 30 minutes.

1. Taxation system – definition, development, importance, comparison of tax systems, tax system determinants, the influence of EU law on the formation of tax systems, structural elements of tax laws.
2. Personal income tax (subject matter, exemption, partial bases of personal income tax – in general).
3. Personal income tax (income from dependent activity, income from independent activity).
4. Personal income tax (income from capital and rent, and other income).
5. Personal income tax (means of tax optimisation (non-taxable parts of the tax base), items deductible from the tax base, tax credits, tax reductions, tax return form, annual settlement of advances).
6. Road tax – subject, exemption, taxpayer, tax base, tax rate, tax return form.
7. Real estate tax – land tax (subject, exemption, taxpayer, tax base, tax rate, tax return form).
8. Real estate tax – tax on buildings and units (subject, exemption, taxpayer, tax base, tax rate, tax return form).
9. Real estate acquisition tax (subject, exemption, taxpayer, tax base, tax rate, tax return form).
10. Corporate income tax (taxpayers, subject of tax, exemption, tax base).
11. Corporate income tax (tax rate, options for tax optimisation, tax return form).

Not applicable.

The aim of the subject is to acquaint students with taxes contained in the current taxation system of the Czech Republic. The subject is designed to provide students with a wider awareness of individual taxes and also enable them to complete the relevant tax return form for direct taxes in simple cases. Emphasis is placed on legal regulations concerning personal income taxation.

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

Not applicable.

Not applicable.

Vančurová, A. a kol. Daňový systém ČR (aktuální znění publikace - vydávána pravidelně v aktualizovaném znění) (CS)
Zákon č. 16/1993 Sb., o dani silniční, ve znění pozdějších předpisů (v aktuálním znění) (CS)
Zákon č. 235/2004 Sb., o dani z přidané hodnoty, ve znění pozdějších předpisů (v aktuálním znění) (CS)
Zákon č. 338/1992 Sb., o dani z nemovitých věcí, ve znění pozdějších předpisů (v aktuálním znění) (CS)
Zákon č. 586/1992 Sb., o daních z příjmů, ve znění pozdějších právních předpisů (v aktuálním znění) (CS)

Not applicable.