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ÚSI-ESDANAcad. year: 2025/2026
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
Number of ECTS credits
Mode of study
Guarantor
Department
Entry knowledge
No entry knowledge is required.
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
Study supports are located in the Moodle system.
Prerequisites and corequisites
Basic literature
Recommended reading
Elearning
Classification of course in study plans
Lecture
Teacher / Lecturer
Syllabus
1. Tax system - definition, development, relevance, comparing tax systems, tax systems determinants, influence of EU law on the formation of tax systems, structural elements of the tax laws.2. Personal Income Tax (subject exemptions, partial tax bases of tax base of individuals – in general).3. Personal Income Tax (income from employment, income from independent activities).4. Personal Income Tax (income from capital, income from rent and other incomes).5. Personal Income Tax (means of tax optimization (tax allowances, items deductible from tax base, tax credits, tax return, annual settlement of advances).6. Corporate Income Tax (taxpayers, subject to tax, exemptions, tax base).7. Corporate Income Tax (tax rate, tax optimization, tax return).8. Road Tax - subject, exemption, taxpayer, tax base, tax rate, tax return.9. Tax on Immovable Property – land tax (subject, exemption, taxpayer, tax base, tax rate, tax return).10. Tax on Immovable Property – tax on buildings and units (subject, exemption, taxpayer, tax base, tax rate, tax return).11. Value Added Tax (principles of its functioning on the background of EU regulation, subject to tax).12. Value Added Tax (tax base, tax rates, tax return, mandatory reporting).13. Reserve, discussion of selected issues.
Exercise
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 management4. Damages and their compensation - tax implications5. Transport of goods in the context of the VAT Act