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Course info
KFP / FP2R
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Course description
Department/Unit / Abbreviation
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KFP
/
FP2R
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Academic Year
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2023/2024
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Academic Year
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2023/2024
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Title
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Financial Law 2
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Form of course completion
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Exam
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Form of course completion
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Exam
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Accredited / Credits
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Yes,
5
Cred.
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Type of completion
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Combined
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Type of completion
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Combined
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Time requirements
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Lecture
2
[Hours/Week]
Seminar
2
[Hours/Week]
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Course credit prior to examination
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Yes
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Course credit prior to examination
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Yes
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Automatic acceptance of credit before examination
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Yes in the case of a previous evaluation 4 nebo nic.
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Included in study average
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YES
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Language of instruction
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Czech
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Occ/max
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|
|
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Automatic acceptance of credit before examination
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Yes in the case of a previous evaluation 4 nebo nic.
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Summer semester
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258 / -
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0 / -
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0 / -
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Included in study average
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YES
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Winter semester
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0 / -
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0 / -
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0 / -
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Repeated registration
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NO
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Repeated registration
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NO
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Timetable
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Yes
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Semester taught
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Winter + Summer
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Semester taught
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Winter + Summer
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Minimum (B + C) students
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10
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Optional course |
No
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Optional course
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No
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Language of instruction
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Czech
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Internship duration
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0
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No. of hours of on-premise lessons |
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Evaluation scale |
1|2|3|4 |
Periodicity |
každý rok
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Evaluation scale for credit before examination |
S|N |
Periodicita upřesnění |
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Fundamental theoretical course |
No
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Fundamental course |
Yes
|
Fundamental theoretical course |
No
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Evaluation scale |
1|2|3|4 |
Evaluation scale for credit before examination |
S|N |
Substituted course
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KFP/FP2N
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Preclusive courses
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KFP/FP2 and KFP/FP2N
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Prerequisite courses
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N/A
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Informally recommended courses
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KFP/FP1R
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Courses depending on this Course
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N/A
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Histogram of students' grades over the years:
Graphic PNG
,
XLS
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Course objectives:
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Second part of obligatory subject is to introduce the student to Tax Policy and familiarize them with tax-legal instituts, especially taxes, duties, customs and tax administration. The student will comprehend the essential tax-legal principles and institutions within the framework of the CR (EU).
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Requirements on student
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Knowledge of FP1R a FP2R Credit test (requirment of 70% succesibility) Oral Examination
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Content
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1. General Part of Tax Law
2. Tax Administration
3. Direct Tax
4. Indirect Tax
5. Duties
6. Customs
7. Aboliton of double taxation Contracts
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Activities
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Fields of study
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Studentovi jsou k dispozici další informace a materiály na Coursware.
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Guarantors and lecturers
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Literature
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-
Basic:
Hrubá Smržová, P. a kol. Daňové právo de lege lata. 3. vyd.. Plzeň: Aleš Čeněk, 2022.
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Basic:
Hrubá Smržová, P. - Mrkývka, P. a kol. Finanční a daňové právo. 3 vyd.. Plzeň: Aleš Čeněk, 2020.
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Basic:
Vybíral, R. a kol. Praktikum Finanční právo. 3. vyd.. Plzeň: Aleš Čeněk, 2022.
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Recommended:
Boháč, Radim. Daňové příjmy veřejných rozpočtů v České republice. Praha : Wolters Kluwer Česká republika, 2013. ISBN 978-80-7478-045-5.
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Recommended:
Karfíková, Marie a kol. Teorie finančního práva a finanční vědy. Praha, 2018.
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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 an examination (30-60)
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54
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Preparation for comprehensive test (10-40)
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24
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Total
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130
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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: |
Recommand to absolving Financial Law 1. |
have knoweldges from Financial Law1 |
Skills - students are expected to possess the following skills before the course commences to finish it successfully: |
demonstrate skills from Financial Law 1 |
Competences - students are expected to possess the following competences before the course commences to finish it successfully: |
N/A |
N/A |
|
Learning outcomes
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Knowledge - knowledge resulting from the course: |
comprehend tax-legal terminology |
know essential tax-legal procedures |
understand the role of Tax Law in the country´s economy |
describe the essential tax-legal institutions |
Skills - skills resulting from the course: |
review the current role of tax relationships |
identify and determine the weak and strong points in the current tax development |
negotiate and find solutions with accordance legislature CZ (EU) |
justify, assess the chosen solutions in accordance and within the framework of the CR (EU) legislature and draw general conclusions |
Competences - competences resulting from the course: |
N/A |
N/A |
The student will comprehend tax-legal terminology, master the essential tax-legal procedures, understand the role of Tax Law in the country´s economy, describe the essential tax-legal institutions, review the current role of tax relationships, identify and determine the weak and strong points in the current tax development, and apply his/her knowledge to model situations in the area of state economy. Further, the student will be able to act and find solutions in accordance with tax-legal principles, evaluate, justify and assess the chosen solutions in accordance and within the framework of the CR (EU) legislature, and draw general conclusions. |
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Assessment methods
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Knowledge - knowledge achieved by taking this course are verified by the following means: |
Oral exam |
Test |
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Teaching methods
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Knowledge - the following training methods are used to achieve the required knowledge: |
Lecture |
Seminar |
Discussion |
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