B_DSCR Tax system in CR

University of Finance and Administration
Summer 2026
Extent and Intensity
2/0/0. 3 credit(s). Type of Completion: z (credit).
Guaranteed by
doc. Ing. Hana Březinová, CSc.
Department of Finance – Departments – University of Finance and Administration
Contact Person: Dita Egertová
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 functions of taxes, state budget revenues, tax quota, basic elements of tax technique.
  • 3. Personal income taxation.
  • 4. Health and social security insurance.
  • 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
  • MARKOVÁ, Hana. Daňové zákony 2024, úplná znění, platná k 1 .1. 2024. Praha: GradaPublishing, a.s., 2024. ISBN978-80-271-5243-8
  • KUBÁTOVÁ, Květa. Daňová teorie a politika. 7. aktualiz. vydání. Praha: Wolters Kluwer, 2018. 272 s. ISBN 978-80-7598-165-3.
  • Vybíhal, V. Mzdové účetnictví 2025 – praktický průvodce. Praha: Grada, 2025. 496 s. ISBN 978-80-271-5658-0
  • VANČUROVÁ, Alena, a Hana ZÍDKOVÁ. Daňový systém ČR 2024. 17. vydání. Praha: Wolters Kluwer, 2024.
    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 kol. DPH 2024 - výklad s příklady. 20. vydání. Praha: GRADA , 2024. 480 s. ISBN 978-80-271-5237-7
  • BŘEZINOVÁ, H. Rozumíme účetní závěrce podnikatelů - 4. vydání. 2020. ISBN 978-80-7598-914-7.
Teaching methods
Lectures – application of knowledge, development of skills • Lectures in face-to-face form, guided group consultations in combined form. • 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 taxation case studies. Modern methods (supported by technology) – motivation, greater interactivity • Presentations • Online tax portals about Czech tax system (e.g. Public finance monitor) • Interactive examples of tax calculations on web portals and spreadsheets
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
The course can also be completed outside the examination period.
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 2022, Summer 2023, Summer 2024, Summer 2025.
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