BA_TSCR Tax System in the Czech Republic

University of Finance and Administration
Summer 2024
Extent and Intensity
2/0/0. 3 credit(s). Recommended Type of Completion: z (credit). Other types of completion: zk (examination).
Teacher(s)
doc. Ing. Jan Mertl, Ph.D. (seminar tutor)
Guaranteed by
doc. Ing. Jan Mertl, Ph.D.
Department of Finance – Departments – University of Finance and Administration
Contact Person: Dita Egertová
Timetable of Seminar Groups
BA_TSCR/pECPH: each odd Thursday 8:45–9:29 E227, each odd Thursday 9:30–10:15 E227, each odd Thursday 10:30–11:14 E227, each odd Thursday 11:15–12:00 E227, except Thu 11. 4. ; and Mon 22. 4. 14:00–15:30 E307, 15:45–17:15 E307, J. Mertl
Course Enrolment Limitations
The course is offered to students of any study field.
Course objectives
The aim of this course is to achieve the basic orientation and overview in the Czech tax system in the Czech business environment and to emphasize its compatibility within European Union. Achieved knowledge gained through the explanation of methodological procedures and the mechanism of functioning of individual tax instruments and the skills achieved through practical examples and case studies should contribute to highlighting and strengthening the graduate's professional profile. At the end of the course, the student should be able to explain the basic tax principles, instruments and mechanisms of operation of individual taxes in the Czech tax system.
Learning outcomes
At the end of the course students will be able to manage and master basic terms used in relation to tax issues, principles, instruments and mechanism of individual taxes in the Czech tax system; to understand and comprehend techniques of tax collection and tax regimes used and applied in personal income taxes and corporate income taxes, in the assessment of real property taxes, road taxes, tax on real estate acquisition; and last but not least, to use information from the course for correct assessment of tax for VAT payers, excises duties and environmental taxes. In connection to income tax, students will understand also insurance regimes related to personal income from dependent and independent activities (employed, self-employed). They will also be able to do basic comparison of the Czech tax system with other tax systems in the European Union.
Syllabus
  • 1. Introduction into taxes and Czech tax system. 2. Classification and function of taxes, tax harmonization and competition, tax quota, tax techniques 3. Taxation of personal income, tax deduction, tax credits. 4. Health and social insurance contributions. 5. Specific characteristics of employed and self-employed taxation. 6. Corporate taxes. 7. Tangible, intangible and long-term assets. Depreciation of assets. 8. Construction of the tax base. Tax deductible and non-deductible costs. 9. Property taxes. 10. Taxes on consumption. Excise taxes. Environmental taxes. 11. Value Added Tax. Basic principles. 12. Value Added Tax in the EU. Import and export.
Literature
    required literature
  • ROSEN, Harvey S. a Ted GAYER. Public finance. 10th ed. Boston: McGraw-Hill Irwin, 2014. ISBN 978-0078021688.
  • TEPPEROVÁ, Jana a Hana ZÍDKOVÁ. Texts for "Taxation in the CR and EU". 1st ed. Praha: Oeconomica, 2015. ISBN 978-80-245-2107-7.
    recommended literature
  • European Commission, Directorate-General for Taxation and Customs Union, Taxation trends in the European Union : data for the EU Member States, Iceland, Norway and United Kingdom : 2021 edition, Publications Office, 2021, https://data.europa.eu/doi/10.27
  • VANČUROVÁ, Alena, Lenka LÁCHOVÁ a Hana ZÍDKOVÁ. Daňový systém ČR 2020. Praha: Wolters Kluwer, 2020. ISBN 978-80-7598-887-4. (relevant examples will be translated during lessons by teacher).
  • ULBRICH, Holley H. Public finance in theory and practice. 2nd ed. Abingdon, Oxon: Routledge, 2011. ISBN 9780415585972.
    not specified
  • GRUNER, Jnathan. Public Finance and Public Policy. 6th ed. Worth Publishers. 2019. 896 p. ISBN 978-1319105259.
  • TANZI, Vito. The Economics of Government: Complexity and the Practice of Public Finance. OUP Oxford. 2020. 248 p. ISBN 978-0198866428.
  • Public finance monitor. Online https://monitor.statnipokladna.cz/
Assessment methods
Written test and oral conversation where appropriate
Language of instruction
English
Further comments (probably available only in Czech)
The course can also be completed outside the examination period.
Information on the extent and intensity of the course: 12 hodin KS/semestr.
The course is also listed under the following terms Summer 2021, Summer 2022, Summer 2023, Summer 2025.
  • Enrolment Statistics (Summer 2024, recent)
  • Permalink: https://is.vsfs.cz/course/vsfs/summer2024/BA_TSCR