Course details

Tax System

KdasP FP KdasP Acad. year 2023/2024 Summer semester 6 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

Course coordinator

Language of instruction

Czech

Completion

Credit+Examination

Time span

  • 26 hrs lectures
  • 26 hrs exercises

Department

Lecturer

Instructor

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.
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.

Prerequisite knowledge and skills

Knowledge of basic accounting, knowledge of accounting reports, elementary knowledge of civil law.

Study literature

  • Aktuální články vztahující k daňové problematice (odborné časopisy jako např. Daně a právo v praxi, Poradce).

Syllabus of lectures

1. Tax system - definition, development, meaning, comparison of tax systems, determinants of tax systems, influence of EU law on the formation of tax systems, design elements of tax laws.
2. Personal income tax (subject matter, exemptions, personal income tax - in general)
3. Personal income tax (income from dependent activity, income from independent activity).
4. Personal income tax (income from capital, rental and other income).
5. Personal income tax (means of tax optimisation (non-taxable parts of the tax base, items deductible from the tax base, tax rebates, tax returns, annual settlement of advances).
6. Road tax - subject, exemption, taxpayer, tax base, tax rate, tax return.
7. Real estate tax - land tax (subject, exemption, taxpayer, tax base, tax rate, tax return)
8. Real estate tax - tax on buildings and units (subject, exemption, taxpayer, tax base, tax rate, tax return).
9. Corporate income tax (taxpayers, subject matter, exemptions, tax base).
10. Corporate income tax (tax rate, tax optimisation options, tax return).
11. Value added tax (principle of operation against the background of EU regulation, subject of tax).
12. Value added tax (tax base, tax rates, tax returns, mandatory reporting).
13. Reserve, discussion of selected issues

Syllabus of exercises

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

Progress assessment

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.


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.

Schedule

DayTypeWeeksRoomStartEndCapacityLect.grpGroupsInfo
Mon exam 2024-07-22 IO/P287 09:0011:00 Studenti s prodlouženým zkouškovým období - zápočtová písemka 2.
Tue lecture lectures IO/P384 11:0012:50260 2BIA 2BIB 3BIT xx Kalová
Tue exam 2024-03-12 IO/P384 11:3012:45 Zápočtová písemka č. 1
Tue exam 2024-04-16 IO/P384 11:4512:45 Zápočtová písemka č. 2
Wed exam 2024-07-17 IO/P287 09:0011:00 Studenti s prodlouženým zkouškovým období - zápočtová písemka 1.
Thu exercise lectures IO/P157 11:0012:5033 2BIA 2BIB 3BIT xx Kalová
Thu exercise lectures IO/P283 11:0012:5032 Otavová
Thu exam 2024-03-14 IO/P384 11:3013:00 Zápočtová písemka č. 1
Thu exam 2024-04-18 IO/P384 11:4513:00 Zápočtová písemka č. 2
Thu exercise lectures IO/P157 13:0014:5032 2BIA 2BIB 3BIT xx Kalová
Thu exercise lectures IO/P283 13:0014:5032 Otavová
Thu exercise lectures IO/P283 15:0016:5032 Otavová
Fri exam 2024-07-26 IO/P287 09:0011:00 Studenti s prodlouženým zkouškovým období - zkouška

Course inclusion in study plans

  • Programme BIT, 2nd year of study, Elective
  • Programme BIT (in English), 2nd year of study, Elective
  • Programme IT-BC-3, field BIT, 2nd year of study, Elective
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