Course details
Tax System
IDAS Acad. year 2008/2009 Summer semester 5 credits
The tax system in the Czech Republic. The individual personal income tax, the income tax of a legal entity, and the value added tax.
Guarantor
Language of instruction
Completion
Time span
- 26 hrs lectures
- 26 hrs exercises
Department
Lecturer
Instructor
Subject specific learning outcomes and competences
Item has no knowledges.
Learning objectives
The aim of this subject is to provide students with basic information about the tax system in the Czech Republic. After course completion, students will be able to fill out Tax Returns for an individual personal income tax, the income tax of a legal entity, and a Tax Return for value added tax.
Recommended prerequisites
- Corporate Economy (IZEP)
Prerequisite knowledge and skills
Knowledge on double-entry accounting principles and rudiments of corporate economy.
Syllabus of lectures
Review of Czech economic laws.
Syllabus of numerical exercises
Discussion to Czech economic laws.
Progress assessment
Tests with minimum 70% success.
Teaching methods and criteria
Teaching methods depend on the type of course unit as specified in the article 7 of BUT Rules for Studies and Examinations.
Controlled instruction
Active participation on the practice.