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Course detail
FSI-HDS-KAcad. year: 2024/2025
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
Number of ECTS credits
Mode of study
Guarantor
Department
Entry knowledge
No entry knowledge is required.
Rules for evaluation and completion of the course
Credit
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 (45 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 3 answers (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.
Attendance at lectures is not compulsory. Participation in seminars is compulsory and active participation by students is required. If there are more than two excused absences, the student will have extra assignments.
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.
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.
Study aids
Study supports are located in the Moodle system.
Prerequisites and corequisites
Basic literature
Recommended literature
Classification of course in study plans
specialization STM , 1 year of study, summer semester, compulsory
Guided consultation in combined form of studies
Teacher / Lecturer
Syllabus
Guided consultation