Faculty of Information Technology, BUT

Course details

Tax System

IDAS FME BUT HDS Acad. year 2018/2019 Summer semester 4 credits

The subject deals with the tax system of the Czech Republic. The students will get to know the fundamental aspects of material tax law of particular taxes. The attention is paid above all to direct taxes. Marginally the students will get to know the principles of procedural regulations of tax administration.

Guarantor

Language of instruction

Czech

Completion

Credit+Examination (written+oral)

Time span

26 hrs lectures, 26 hrs exercises

Assessment points

100 exam

Department

II FBM BUT

Lecturer

Instructor

Brychta Karel, doc. Ing. Mgr., Ph.D. (FBM BUT)
Fabian Filip, Ing. (IF FBM BUT)

Subject specific learning outcomes and competences

Students will get acquainted with the structure of particular taxes contained in the tax system of the Czech Republic. Students will master basic terminology and skills necessary for understanding common tax questions and issues, as well as the knowledge necessary to deal simpler tax problems. Students will be able to process tax returns for direct taxes for simpler cases.

Learning objectives

The aim of the course is to get students acquainted with the taxes included in the current tax system of the Czech Republic. The course is designed to provide students awareness of particular taxes and to provide them necessary knowledge in order they could be able to fill out the tax returns to direct taxes. Within the concept of the course, the emphasis is put on the legal regulation on personal income tax.

Prerequisites

Prerequisite kwnowledge and skills

Knowledge of of accounting and financial statements, elementary knowledge in civil and commercial law.

Fundamental literature

  • ŠIROKÝ, Jan. Daně v Evropské unii: daňové systémy všech 28 členských států EU, legislativní základy daňové harmonizace včetně judikátů SD, odraz ekonomické krize v daňové politice EU, zdanění finančního sektoru. 6., aktualiz. a přeprac. vyd. Praha: Linde, 2013, 386 s. ISBN 978-80-7201-925-0. [in czech]
  • VANČUROVÁ, A. a L. LÁCHOVÁ. Daňový systém ČR 2016. 13. aktualizované vyd. Praha: 1. VOX, 2016. ISBN 978-80-87480-44-1. [in czech]
  • Aktuální články vztahující k daňové problematice (odborné časopisy jako např. Daně a právo v praxi, Poradce). [in czech]
  • Vančurová, Alena a Klazar, Stanislav. Daňový systém ČR: cvičebnice. 2. díl, Daň z příjmů fyzických osob a pojistné sociálního pojištění. V Praze: 1. VOX, 2014. 92 s. Daně. ISBN 978-80-87480-29-8. [in czech]
  • Zákon č. 586/1992 Sb., o daních z příjmů, ve znění pozdějších právních předpisů. [in czech]
  • Zákon č. 16/1993 Sb., o dani silniční, ve znění pozdějších předpisů. [in czech]
  • Zákon č. 235/2004 Sb., o dani z přidané hodnoty, ve znění pozdějších předpisů. [in czech]
  • Zákon č. 338/1992 Sb., o dani z nemovitých věcí, ve znění pozdějších předpisů. [in czech]
  • Zákonné opatření Senátu č. 340/2013 Sb., o dani z nabytí nemovitých věcí. [in czech]

Syllabus of lectures

  1. Tax system - definition, development, relevance, comparing tax systems, tax systems determinants, influence of EU law on the formation of tax systems, structural elements of the tax laws.
  2. Personal Income Act (subject exemptions, partial tax bases of tax base of individuals - in general).
  3. Personal Income Act (income from employment, income from independent activities).
  4. Personal Income Act (income from capital, income from rent and other incomes).
  5. Personal Income Act (means of tax optimization (tax allowances, items deductible from tax base, tax credits, tax return, annual settlement of advances).
  6. Road Tax - subject, exemption, taxpayer, tax base, tax rate, tax return.
  7. Tax on Immovable Property - land tax (subject, exemption, taxpayer, tax base, tax rate, tax return).
  8. Tax on Immovable Property - tax on buildings and units (subject, exemption, taxpayer, tax base, tax rate, tax return).
  9. Tax on Acquisition of Immovable Property (subject, exemption, taxpayer, tax base, tax rate, tax return).
  10. Corporate Income Tax (taxpayers, subject to tax, exemptions, tax base).
  11. Corporate Income Tax (tax rate, tax optimization, tax return).
  12. Value Added Tax (principles of its functioning on the background of EU regulation, subject to tax).
  13. Value Added Tax (tax base, tax rates, tax return, mandatory reporting).

Syllabus of numerical exercises

The content of the seminars is practice of the lectured topics and working on examples.

Progress assessment

During the lectures, the students are getting acquainted with the principles and basic legal regulations of particular taxes. Within the seminars, lectured topics are practiced. Students solve model examples (calculation of tax liability, filling tax returns).

Controlled instruction

Attendance at lectures is not compulsory. Participation in seminars is compulsory and active participation by students is required.

Exam:
The exam is written and is cross-sectionally focused on verifying the knowledge gained. The exam takes the form of a test - 30 questions with sub 3 sub-questions (only one answer is correct). Min. 50% of the total possible points is a condition to successfully pass the exam. The test takes 30 minutes.

Scoring the ansvers in the exam test:
  • correct answer: + 1 point
  • - not answered: 0 points
  • - wrong answer: - 1 point

Final classification:

  • The examination is classified according to ECTS.
  • The final classification of the subject is influenced by the work during the semester (see below).

Share in the final evaluation:

  • credit tests (50%);
  • exam test (50%).

Exam prerequisites

Tests with minimum 70% success.

Credit:
  1. Active participation in seminars.
  2. Passing the credit tests (at least 50% of the total number of points for each of them).
  • class exam I - personal income tax (the test takes 75 minutes).
  • class exam II - road tax, tax on immovable property and tax on the acquisition of immovable property (75 minutes)

Schedule

DayTypeWeeksRoomStartEndLect.grpGroupsInfo
Monlecturelectures K4/E342 15:0016:50 2BIA 2BIB 3BIT xx Brychta
Thuexerciselectures IO/P285 15:0016:50 2BIA 2BIB 3BIT xx Bělušová
Thuexerciselectures IO/P285 17:0018:50 2BIA 2BIB 3BIT xx Bělušová

Course inclusion in study plans

  • Programme BIT, 2nd year of study, Elective
  • Programme IT-BC-3, field BIT, any year of study, Elective
  • Programme IT-BC-3, field BIT, 2nd year of study, Elective
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