VSFS:BA_TSCR Tax System in the CR - Informace o předmětu

BA_TSCR Tax System in the Czech Republic

Rozsah

2/0/0. 12 hodin KS/semestr. 3 kr. Doporučované ukončení: z. Jiná možná ukončení: zk.

Garance

doc. Ing. Jan Mertl, Ph.D.
Katedra financí (FES, KF) – Katedry – Vysoká škola finanční a správní
Kontaktní osoba: Dita Egertová

Omezení zápisu do předmětu

Předmět je otevřen studentům libovolného oboru.

Cíle předmětu

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.

Výstupy z učení

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.

Osnova

1. Introduction into taxes and Czech tax system. 2. Classification and functions of taxes, state budget revenues, tax quota, basic elements of tax technique. 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.

Literatura

povinná literatura
• Náhradní obsah: VANČUROVÁ, Alena, Hana ZÍDKOVÁ. Daňový systém ČR 2024. Praha: Wolters Kluwer, 2020. ISBN 978-80-7598-887-4. (relevant examples will be translated during lessons by teacher).
• 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.

doporučená literatura
• ULBRICH, Holley H. Public finance in theory and practice. 2nd ed. Abingdon, Oxon: Routledge, 2011. ISBN 9780415585972.

neurčeno
• Public finance monitor. Online https://monitor.statnipokladna.cz/
• 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.

Výukové metody

• Frontal lecture with discussion (for systematic presentation of basic concepts, historical development, and principles of the Czech tax system). • Interactive lecture (asking students questions, discussions during the lecture). • Working with tax case studies and the Czech state budget (revenue side). • Presentations • Online tax portals about Czech tax system (e.g. Public finance monitor) • Interactive examples of tax calculations on web portals and spreadsheets

Metody hodnocení

Written test, student must achieve at least 60% score. Oral conversation where appropriate.

Vyučovací jazyk

Angličtina

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