Course detail
Tax System
FP-RdsPAcad. year: 2010/2011
The course familiarises students with the structure of Czech system of taxation. It deals with the differences between direct and indirect taxes. Also discussed are the following topics: The taxpayer, the tax base, the tax rate. The VAT, natural person income tax, corporate income tax, property taxes – real estate tax, road tax, inheritance tax, gift tax and immovable property transfer tax.
Language of instruction
Number of ECTS credits
Mode of study
Guarantor
Department
Learning outcomes of the course unit
Prerequisites
Co-requisites
Planned learning activities and teaching methods
Assesment methods and criteria linked to learning outcomes
- to pass the cover-examination
Conditions for passing an exam: Students have to demonstrate their knowledge acquired in the course and be able to apply it in practice.
Form of examination: combined – a written test followed by an oral examination if necessary
Course curriculum
Direct and indirect taxes
Income tax on individuals
Income tax on corparations
road-tax
tax on immovables
the others taxes
Work placements
Aims
Specification of controlled education, way of implementation and compensation for absences
Recommended optional programme components
Prerequisites and corequisites
Basic literature
Recommended reading
Classification of course in study plans
Type of course unit
Lecture
Teacher / Lecturer
Syllabus
 Introduction to the course, Czech system of taxation
 Law Nr. 586/92 Sb. on Income Tax as amended
 Law Nr. 235/2004 Sb. on VAT as amended
 Law Nr. 16/1993 Sb. on Road Tax as amended
 Law Nr. 338/1992 Sb. on Property Tax as amended
 Law Nr. 357/1992 Sb. on Inheritance tax, gift tax and immovable property transfer tax as amended
The seminars will be focused on practising the lectured topics and elaboration of case studies (both individually and in teams).
Exercise
Teacher / Lecturer
Syllabus
 Introduction to the course, Czech system of taxation
 Law Nr. 586/92 Sb. on Income Tax as amended
 Law Nr. 235/2004 Sb. on VAT as amended
 Law Nr. 16/1993 Sb. on Road Tax as amended
 Law Nr. 338/1992 Sb. on Property Tax as amended
 Law Nr. 357/1992 Sb. on Inheritance tax, gift tax and immovable property transfer tax as amended
The seminars will be focused on practising the lectured topics and elaboration of case studies (both individually and in teams).