FP-BTAXEAcad. year: 2018/2019
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.
Learning outcomes of the course unit
Recommended optional programme components
RADVAN, Michal. Czech tax law. 3rd ed. Brno: Masaryk University, 2010, 65 s. ISBN 978-80-210-5269-7. (EN)
European Commission (2014). Taxation trends in the European Union — Data for the EU Member States, Iceland and Norway: 2014 edition. Luxembourg: Publications Office of the European Union, 2014. Retrieved on August 15, 2015, from http://ec.europa.eu/taxation_customs/taxation/gen_info/economic_analysis/tax_structures/index_en.htm. (the publication is updated on a regular basis) (EN)
Financial Administration. http://www.financnisprava.cz/en/ (EN)
Planned learning activities and teaching methods
Assesment methods and criteria linked to learning outcomes
1. Active participation in seminars.
2. Passing the credit tests (at least 50% of the total number of points for each of them).
a) class exam I - personal income tax (the test takes 75 minutes)
b) class exam II - road tax, tax on immovable property and tax on the acquisition of immovable property (75 minutes)
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 sub 3 sub-questions (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
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%).
Language of instruction
2. Personal Income Act (subject exemptions, partial tax bases of tax base of individuals – in general)
3. Personal Income Act (income from employment, income from independent activities).
4. Personal Income Act (income from capital, income from rent and other incomes).
5. Personal Income Act (means of tax optimization (tax allowances, items deductible from
tax base, tax credits, tax return, annual settlement of advances).
6. Road Tax - subject, exemption, taxpayer, tax base, tax rate, tax return.
7. Tax on Immovable Property – land tax (subject, exemption, taxpayer, tax base, tax rate, tax return).
8. Tax on Immovable Property – tax on buildings and units (subject, exemption, taxpayer, tax base, tax rate, tax return).
9. Tax on Acquisition of Immovable Property (subject, exemption, taxpayer, tax base, tax rate, tax return).
10. Corporate Income Tax (taxpayers, subject to tax, exemptions, tax base).
11. Corporate Income Tax (tax rate, tax optimization, tax return).
12. Value Added Tax (principles of its functioning on the background of EU regulation, subject to tax).
13. Value Added Tax (tax base, tax rates, tax return, mandatory reporting).
Specification of controlled education, way of implementation and compensation for absences