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Lecturer(s)
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Ondrušková Dana, Ing. Mgr. Ph.D.
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Course content
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unspecified
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Learning activities and teaching methods
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Lecture, Dialogic Lecture (Discussion, Dialog, Brainstorming), Work with Text (with Book, Textbook)
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Learning outcomes
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The aim of the course is to provide a foundation for the study of the legal regulation of public financial activities and for understanding the basic substantive and procedural rules governing taxation in the Czech Republic.
Upon successful completion of the course, students will be able to understand the basic principles of the legal regulation of public financial activities and tax law in the Czech Republic. They will understand the fundamental concepts of substantive and procedural tax law, use basic professional terminology, and apply the acquired knowledge to simple practical situations in the field of taxation.
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Prerequisites
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The course complements and builds on compulsory courses such as Introduction to Law and Business Economics and Finance.
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Assessment methods and criteria
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Student performance, Systematic Observation of Student
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Recommended literature
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Pelc Vladimír. Daně z příjmů s komentářem. Olomouv. 2026.
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