B_DSCR Tax system in CR

University of Finance and Administration
Summer 2022
Extent and Intensity
2/0/0. 3 credit(s). Type of Completion: z (credit).
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
B_DSCR/pEKFPH: Mon 14:00–14:44 E224, Mon 14:45–15:30 E224, J. Mertl
B_DSCR/pEKKV: each odd Thursday 10:30–11:14 KV205, each odd Thursday 11:15–12:00 KV205, each odd Thursday 12:15–12:59 KV205, each odd Thursday 13:00–13:45 KV205, J. Mertl
B_DSCR/vEKFPH: Fri 11. 2. 14:00–15:30 E230, 15:45–17:15 E230, Fri 25. 2. 14:00–15:30 E230, 15:45–17:15 E230, Fri 11. 3. 14:00–15:30 E230, 15:45–17:15 E230, J. Mertl
Prerequisites
The are no prerequisites for this course.
Course Enrolment Limitations
The course is offered to students of any study field.
Course objectives
The course´s objective is: to master basic orientation in the issues concerning to the Czech business environment;to emphasize its compatibility within the European Union integration process; achieved knowlege acquired through explanation of methodic procedures and functional mechanism of individual tax instruments, and knowlege acquired through exercises and case studies should contribute to emphasizing and enhancement of expert graduate profile.
Learning outcomes
Student will be able to: * 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; * to use information from the course for correct assessment of tax for VAT payers, excises duties and environmental taxes and a new tax on gambling; in connection to income tax, students will understand also insurance regimes related to personal income from dependent and independent activities.
Syllabus
  • 1. Introduction to tax issues.
  • 2. Classification and function of taxes, tax harmonization and competition, tax quota (Tax-to-GDP ratio), basic elements of taxation technique.
  • 3. Healthcare and social security insurance.
  • 4. Personal income taxation.
  • 5. Specifics of income taxation of independent and dependent activity.
  • 6. Corporate Income Taxation.
  • 7. Tax depreciation.
  • 8. Tax-deductable and non-deductable expenses.
  • 9. Property tax, tax on gambling.
  • 10. Excises duties and environmental taxes.
  • 11. VAT - domestic.
  • 12. VAT - intra-Community transactions, import and export.
Literature
    required literature
  • VANČUROVÁ, Alena, Lenka LÁCHOVÁ, Lenka a Hana ZÍDKOVÁ. Daňový systém ČR 2020. Praha: Wolters Kluwer, 2020. 408 s. ISBN 978-80-7598-887-4.
  • MARKOVÁ, Hana. Daňové zákony 2020, úplná znění, platná k 1 .1. 2020. Praha: GradaPublishing, a.s., 2020. ISBN 978-80-271-1333-0.
  • KUBÁTOVÁ, Květa. Daňová teorie a politika. 7. aktualiz. vydání. Praha: Wolters Kluwer, 2018. 272 s. ISBN 978-80-7598-165-3.
    recommended literature
  • SOJKA, Vlastimil. Mezinárodní zdanění příjmů. 4. aktualizované a doplněné vydání. Praha: Wolters Kluwer ČR, a.s., 2017. 360 s. ISBN 978-80-7552-688-5.
  • VYŠKOVSKÁ, Magdaléna. Cizinci a daně. Zdaňování příjmů fyzických osob – cizích státních příslušníků v České republice, 5. vydání. Praha: Wolters Kluwer ČR, a.s., 2018. 260 s. ISBN 978-80-7598-029-8.
  • GALOČÍK, Svatopluk a Oto PAIKERT. DPH 2020: výklad s příklady. 16. vydání. Praha: GRADA Publishing, 2020. 464 s. ISBN 978-80-271-1031-5.
  • VYBÍHAL, Václav a kol. Mzdové účetnictví 2021: praktický průvodce. Praha: Grada Publishing, a.s. 2021. 472 s. ISBN 978-80-271-1032-2.
Teaching methods
Lectures in full-time form, managed group consultations in combined form; the minimum compulsory attendance in full-time teaching is 75%, in managed group consultations in combined form of study 50%. Lectures using power-point presentation.Students who fail to meet the compulsory rate of attendance may by assigned additional study obligations during the semester to an extent that will enable them to demonstrate the study results and aquired necessary for successful completion of the course.Students with ISP will also work on a seminar paper (about 5 pages) on one of the topics discussed. The topic will be agreed with the teacher. The credit is in the form of a written test with the correct answers.
Assessment methods
Written examination. The test includes short answer questions and examples with point scale evaluation, where each question and example is evaluated by maximum 10 points. In order to pass the course successfully, it is necessary to achieve the minimum score of 60 percent. At retaking, it is possible to reexamine a student - next to the written examination - also in oral form.
Language of instruction
Czech
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 Winter 2007, Winter 2010, Summer 2011, Winter 2011, summer 2012, Winter 2012, Winter 2013, Summer 2014, Summer 2015, Summer 2016, Summer 2017, Summer 2018, Summer 2019, Summer 2020, Summer 2021, Summer 2023, Summer 2024, Summer 2025.
  • Enrolment Statistics (Summer 2022, recent)
  • Permalink: https://is.vsfs.cz/course/vsfs/summer2022/B_DSCR