Course detail

Tax System of the Czech Republic

FEKT-BPC-DSYAcad. year: 2025/2026

This course gives information about the structure of the taxation system of the Czech Republic. There is a brief explanation of the single-entry bookkeeping principles including the basic knowledge of law rules related to small business.Finally, the course informs about institutions of government, which have the biggest influence on business, and step-by-step rules of communication with those institutions. Solved tax examples included.

Language of instruction

Czech

Number of ECTS credits

Mode of study

Not applicable.

Guarantor

Ing. Martin Jílek

Department

Department of Foreign Languages (UJAZ)

Entry knowledge

Interest in the course.

Rules for evaluation and completion of the course

Marked credit. Written test.
Attendance 75%.

Aims

Taking part in this course leads to understanding of basic principles of complicated taxation system of the Czech Republic. Calculated examples included. In addition to those abilities, student will be able to keep single books and comunicate with institutions of government that control small business.
1.The basic knowledge of taxation system of the Czech Republic.
2.Ability of single-entry bookkeeping.
3.The knowledge of basic administration related to small business.

Study aids

Not applicable.

Prerequisites and corequisites

Not applicable.

Basic literature

Vančurová, A., Láchová, L.: Daňový systém ČR 2018, VOX, 2018

Type of course unit

Lecture

13 hod., compulsory

Teacher / Lecturer

Ing. Martin Jílek

Syllabus

1.Taxation system of the Czech Republic - basic principles
2.Selected kinds of taxes - principles, calculation
3.Singl-entry bookkeeping
4.Trade law
5.Social and health insurance charges
6.Small business - setting up, expiry, related obligations

Fundamentals seminar

13 hod., compulsory

Teacher / Lecturer

Ing. Martin Jílek

Syllabus

VUT

Faculties

University Institutes

Parts

Tax System of the Czech Republic

Type of course unit