Course detail

Tax System of the Czech Republic

FEKT-BPC-DSYAcad. year: 2020/2021

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.

Guarantor

Ing. Martin Jílek

Department

Department of Foreign Languages (UJAZ)

Learning outcomes of the course unit

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.

Prerequisites

Interest in the course.

Co-requisites

Not applicable.

Recommended optional programme components

Not applicable.

Literature

Vančurová, A., Láchová, L.: Daňový systém ČR 2018, VOX, 2018
Sedláček,J., Dušek, J.: Daňová evidence podnikatelů 2019,Grada Publishing, 2019
Zákon č. 586/1992 Sb. o dani z příjmů v aktuálním znění

Planned learning activities and teaching methods

Teaching methods depend on the type of course unit as specified in the article 7 of BUT Rules for Studies and Examinations - lectures, discussion, examples of taxation.

Assesment methods and criteria linked to learning outcomes

Marked credit. Written test.

Language of instruction

Czech

Work placements

Not applicable.

Course curriculum

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

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.

Specification of controlled education, way of implementation and compensation for absences

Attendance 75%.

Classification of course in study plans

  • Programme BPC-AUD Bachelor's

    specialization AUDB-ZVUK , any year of study, summer semester, 2 credits, elective
    specialization AUDB-TECH , any year of study, summer semester, 2 credits, elective

  • Programme BPC-AMT Bachelor's, any year of study, summer semester, 2 credits, elective
  • Programme BPC-EKT Bachelor's, any year of study, summer semester, 2 credits, elective
  • Programme BPC-IBE Bachelor's, any year of study, summer semester, 2 credits, elective
  • Programme BPC-MET Bachelor's, any year of study, summer semester, 2 credits, elective
  • Programme BPC-SEE Bachelor's, any year of study, summer semester, 2 credits, elective
  • Programme BPC-TLI Bachelor's, any year of study, summer semester, 2 credits, elective

Type of course unit

 

Lecture

13 hours, compulsory

Teacher / Lecturer

Ing. Martin Jílek

Fundamentals seminar

13 hours, compulsory

Teacher / Lecturer

Ing. Martin Jílek

eLearning

eLearning: currently opened course