Course detail

The Taxation System of Czech republic

ÚSI-ESDANAcad. year: 2024/2025

The subject introduces the taxation system of the Czech Republic. It acquaints students with basic aspects of the substantive legislation for individual taxes while the attention focuses mainly on direct taxes. Some time is also devoted to acquainting students with the principles of procedural legislation concerning tax administration.

Language of instruction

Czech

Number of ECTS credits

4

Mode of study

Not applicable.

Guarantor

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

Department

Institute of Forensic Engineering (ÚSI)

Entry knowledge

Not applicable.

Rules for evaluation and completion of the course

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.
Attendance at lectures is not compulsory. Participation in seminars is obligatory and active participation is required. In case of multiple absences, the student may be assigned extra tasks.

Completion of the course for students with ISP: Completion of partial tasks (assignments for exercises) and fulfillment of the conditions for classified credit - points b) and c). The student is required to submit the sub-assignments by the specified deadlines.

Aims

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.
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. 

Study aids

Not applicable.

Prerequisites and corequisites

Not applicable.

Basic literature

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)

Recommended reading

Not applicable.

Classification of course in study plans

  • Programme EID_P Master's 1 year of study, summer semester, compulsory
  • Programme REI_P Master's 2 year of study, summer semester, compulsory

Type of course unit

 

Lecture

26 hod., optionally

Teacher / Lecturer

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

Syllabus

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).

Exercise

13 hod., compulsory

Teacher / Lecturer

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

Syllabus

The content of the exercises are the following topics:

1. Personal income tax I.
2. Personal income tax II.
3. Expertise in accounting and tax management
4. Damages and their compensation - tax implications
5. Transport of goods in the context of the VAT Act