Course: Taxes and Tax Practice

» List of faculties » EF » KFÚ
Course title Taxes and Tax Practice
Course code KFÚ/DDP
Organizational form of instruction Lecture + Lesson
Level of course Master
Year of study not specified
Semester Winter
Number of ECTS credits 4
Language of instruction Czech, English
Status of course Compulsory, Compulsory-optional, Optional
Form of instruction Face-to-face
Work placements Course does not contain work placement
Recommended optional programme components None
Lecturer(s)
  • Černíková Martina, Ing. Ph.D.
  • Brabec Zdeněk, Ing. Ph.D.
Course content
Lectures (topics): 1. Introduction to tax issues. 2. Personal income tax. 3. Social security and health insurance. 4. Corporate income tax. 5. Real estate tax. 6. Road tax. 7. Value added tax. 8. Excise duties. 9. Customs duties. Energy taxes. 10. Tax administration. 11. International double taxation treaties. Seminars (topics): 1. Personal income tax - employees - examples. 2. Personal income tax - other sources of income - examples. 3. Corporate income tax - examples. 4. Tax-deductible and non-deductible expenses (standard provisions) - examples. 5. Indirect taxes (VAT, excise duty) - examples

Learning activities and teaching methods
Monological explanation (lecture, presentation,briefing)
  • Class attendance - 42 hours per semester
Learning outcomes
The subject of the study is a complex overview of tax matters. The topics are selected for students to be introduced to the up-to-date tax matters and get the basic literacy in this subject.
Students will acquire knowledge in the subject in accordance with the objective and the content. They will acquire basic orientation in tax legislation of the Czech Republic, they will learn to use the basic algorithms used by the calculation of individual taxes.
Prerequisites
This course assumes knowledge of the basics of financial accounting and public finance.

Assessment methods and criteria
Written exam

Credit exam: For a successful completion of the course, it is necessary to fulfil these conditions -- attendance at seminars and successfully passing a written test (minimum 70 %). Exam: Written exam (minimum 60 %). Attendance at lectures min. 50 % (only for selffunded students)
Recommended literature
  • FRECKNALL HUGHES, J. The Theory, Principles and Management of Taxation: an Introduction.. New York, 2015. ISBN 978-0415-43234-4.
  • KUBÁTOVÁ,Květa. Daňová teorie a politika. PRAHA, 2018. ISBN 978-80-7598-165-3.
  • MARKOVÁ, Hana. DAŇOVÉ ZÁKONY 2023. PRAHA, 2023. ISBN 9788027100231.
  • ŠIROKÝ, Jan. DANĚ V EU. PRAHA, 2018. ISBN 978-80-7502-274-5.
  • VANČUROVÁ, Alena a Hana Zídková. DAŇOVÝ SYSTÉM ČR 2022. PRAHA, 2022. ISBN 978-80-7676-362-3.


Study plans that include the course
Faculty Study plan (Version) Category of Branch/Specialization Recommended year of study Recommended semester
Faculty: Faculty of Economics Study plan (Version): Business Administration (2014K) Category: Economy 2 Recommended year of study:2, Recommended semester: Winter
Faculty: Faculty of Economics Study plan (Version): Regional Studies (2013) Category: Economy 1 Recommended year of study:1, Recommended semester: Winter
Faculty: Faculty of Economics Study plan (Version): Business Administration (2014) Category: Economy 2 Recommended year of study:2, Recommended semester: Winter
Faculty: Faculty of Economics Study plan (Version): Managerial Informatics (2015) Category: Economy 1 Recommended year of study:1, Recommended semester: Winter