Course objectives:
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To point out the tax linking with the whole economy, to point out the principles of tax systems in developed countries with an emphasis on the economic aspects of taxes, to analyze the position of individual entities in tax management with an emphasis on their economic role, to explain tax returns and taxation issues in practical economic examples.
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Requirements on student
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1. Pre-exam credit:
Attendance studies - activity during lessons and written pre-exam test.
Combined studies - individual work (fulfilment of tasks), written pre-exam test.
Pre-exam test may be repeated only once. Minimum threshold for obtaining credit is 65%.
2. Exam:
All students: written final test (excellent -100%,-90%, very well - 90%-80%, well-80%-65%).
The final exam is written and is based on the program content of teaching, lectures, consultations and recommended literature.
The conditions for completing the course may be changed due to the unfavorable epidemiological situation.
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Content
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1. Introduction to the issue: tax and tax system.
2. Tax administration.
3. Premiums as tax revenue.
4. Personal income tax - economic applications.
5. Taxation of income from employment - economic applications.
6. Corporate income tax - economic applications.
7. Transfer prices - economic applications.
8. Road tax, real estate tax - economic applications.
9. Excise taxes and environmental taxes - economic applications.
10. Value added tax - economic applications.
12. A complex example from tax issues.
13. A complex example from tax issues.
13. Summary repetition.
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Activities
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Fields of study
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Guarantors and lecturers
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Literature
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Basic:
Hejduková, Pavlína. Daně. Pracovní listy.. Plzeň, 2014.
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Basic:
Hejduková, Pavlína. Daně: teorie a praktické aplikace v ČR. Studijní opora.. Plzeň, 2014.
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Basic:
Daně v praktických aplikacích
(ČERNÁ, M., HEJDUKOVÁ, P., IBL, J.)
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Basic:
Daňové zákony v platném znění..
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Recommended:
Široký, Jan. Daně v Evropské unii.. Praha: Leges, 2018. ISBN 978-80-7502-274-5.
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Recommended:
KUBÁTOVÁ, Věra. Daňová teorie a politika.. Praha: ASPI, 2018. ISBN 978-80-7598-165-3.
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Recommended:
VANČUROVÁ, A., LÁCHOVÁ, L. a ZÍDKOVÁ, H. Daňový systém ČR 2020.. Praha: Wolters Kluwer, 2020. ISBN 978-80-7598-887-4.
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On-line library catalogues
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Time requirements
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All forms of study
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Activities
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Time requirements for activity [h]
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Contact hours
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52
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Preparation for comprehensive test (10-40)
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40
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Preparation for an examination (30-60)
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40
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Total
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132
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Prerequisites
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Knowledge - students are expected to possess the following knowledge before the course commences to finish it successfully: |
To explain the basic principles of public finance in the Czech Republic, basic tax requirements for taxes in the Czech Republic and problematic of public issue premium. |
Skills - students are expected to possess the following skills before the course commences to finish it successfully: |
To apply basic knowledge about taxes and public insurance. |
Competences - students are expected to possess the following competences before the course commences to finish it successfully: |
N/A |
N/A |
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Learning outcomes
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Knowledge - knowledge resulting from the course: |
To explain the functions of taxes and their role in the economy. |
To define the basic and complementary requirements for taxes from the Czech tax system. |
To describe the principles of tax administration in the Czech Republic - economic view. |
Skills - skills resulting from the course: |
To apply tax knowledge in the Czech Republic to practical examples of economy. |
To do tax optimalization. |
Competences - competences resulting from the course: |
N/A |
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Assessment methods
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Knowledge - knowledge achieved by taking this course are verified by the following means: |
Written exam |
Test |
Continuous assessment |
Peer evaluation of students |
Skills - skills achieved by taking this course are verified by the following means: |
Written exam |
Test |
Continuous assessment |
Peer evaluation of students |
Competences - competence achieved by taking this course are verified by the following means: |
Written exam |
Test |
Skills demonstration during practicum |
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Teaching methods
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Knowledge - the following training methods are used to achieve the required knowledge: |
Lecture |
Practicum |
Textual studies |
Self-study of literature |
Lecture with visual aids |
Lecture supplemented with a discussion |
Task-based study method |
Discussion |
Skills - the following training methods are used to achieve the required skills: |
Lecture |
Practicum |
Self-study of literature |
Task-based study method |
Competences - the following training methods are used to achieve the required competences: |
Practicum |
Self-study of literature |
Textual studies |
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