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Lecturer(s)
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Brabec Zdeněk, Ing. Ph.D.
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Course content
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Lectures (topics): 1. Introduction, history of taxation, basic concepts of tax legislation. 2. Economic effects of taxation. 3. Tax system in the Czech Republic. 4. Personal income tax. 5. Corporate income tax. 6. Social security and health insurance. 7. Property tax. 8. Road tax. 9. Value added tax. 10. Excise duties, environmental taxes, customs duties. 11. Treaties on avoidance of double taxation, tax harmonisation. 12. Current problems of lectured topics. Seminars (topics): 1. Personal income tax - employees - examples. 2. Personal income tax - other sources of income - examples. 3. Corporate income tax (tax-deductible and non-deductible expenses) - examples. 4. Social security, health insurance and other direct taxes (property tax, road tax) - examples. 5. Indirect taxes (VAT)- examples. 6. Indirect taxes (excise duties, environmental taxes, customs duties) - examples
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Learning activities and teaching methods
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Monological explanation (lecture, presentation,briefing)
- Class attendance
- 42 hours per semester
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Learning outcomes
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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.
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Prerequisites
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This course assumes knowledge of the basics of financial accounting and public finance.
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Assessment methods and criteria
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Written exam
Credit exam: For a successful completion of the course, it is necessary to fulfil these conditions -- attendance at seminars (1 absence available) and successfully passing a written test (minimum 70 %). Attendance at lectures min. 50 %. Exam: Written exam (minimum 60 %).
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Recommended literature
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BORIA, Pietro. Taxation in European Union. Cham: Springer, 2017. ISBN 978-3-319-53918-8.
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FRECKNALL HUGHES, J. The Theory, Principles and Management of Taxation: an Introduction.. New York, 2015. ISBN 978-0415-43234-4.
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MELVILLE, Alan. Taxation: finance act 2018. Harlow, England: Pearson, 2019. ISBN 978-1-292-24850-9.
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POPKIN, William D. Introduction to taxation.. New York, USA, 2017. ISBN 978-80-271-0451-2.
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SOLILOVÁ, V. The Czech accounting and taxation: textbook for students of the study Specialized Seminary Tax and Accounting, and programs in English.. Brmo, CZ, 2013. ISBN 978-80-7375-790-8.
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SPILKER, Brian C., Benjamin C. AYERS, John A. BARRICK, Edmund OUTSLAY, John R. ROBINSON, Connie D. WEAVER a Ron G. WORSHAM. McGraw-Hill's taxation of individuals and business entities. New York: McGraw Hill, 2020. ISBN 978-1-259-96961-4.
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