Tax System

• 26 hrs lectures
• 26 hrs exercises

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.

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.

Knowledge of the principles of tax records, knowledge of accounting and financial statements, elementary knowledge in civil and commercial law.

• ŠIROKÝ, Jan, 2018. Daně v Evropské unii: daňové systémy všech 28 členských států EU, legislativní základy daňové harmonizace včetně judikátů SDEU, společný konsolidovaný základ daně (CCCTB), akční plán BEPS, zdanění finančního sektoru. 7. aktualizované a přepracované vydání. Praha: Leges. Teoretik. ISBN 978-80-7502-274-5.
• Aktuální články vztahující k daňové problematice (odborné časopisy jako např. Daně a právo v praxi, Poradce).

• VANČUROVÁ, Alena a Hana ZÍDKOVÁ, 2022. Daňový systém ČR 2022. Praha: Wolters Kluwer ČR. ISBN 978-80-7676-362-3
• VANČUROVÁ, Alena a Barbora SLINTÁKOVÁ, 2021. Daňový systém ČR: cvičebnice. Praha: Wolters Kluwer. ISBN 978-80-7676-169-8.
• Zákon č. 586/1992 Sb., o daních z příjmů, ve znění pozdějších právních předpisů
• Zákon č. 16/1993 Sb., o dani silniční, ve znění pozdějších předpisů
• Zákon č. 235/2004 Sb., o dani z přidané hodnoty, ve znění pozdějších předpisů
• Zákon č. 338/1992 Sb., o dani z nemovitých věcí, ve znění pozdějších předpisů
• Zákon č. 280/2009 Sb., daňový řád, ve znění pozdějších předpisů

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).

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

Credit

1. Active participation in seminars.

2. Passing the credit tests (at least 50% of the total number of points for each of them).

a) class exam I - personal income tax (the test takes 75 minutes)

b) class exam II - corporate income tax, road tax and tax on immovable property (60 minutes)

The content of the class exam is the solution of model examples, including the completion of relevant tax returns or the determination of the resulting tax liability.

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 answers 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%).

Additional information on the completion of the course

Depending on the development of the epidemiological situation, the form and method of the credit examinations may be modified (including a change to the on-line form); the examination may be conducted on-line.

Students will be informed in advance of the relevant changes and the measures taken in relation to the online examination.

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).

Attendance at lectures is not compulsory. Participation in seminars is compulsory and active participation by students is required. If there are more than two excused absences, the student will have extra assignments.