|
Lecturer(s)
|
-
Papoušková Zdenka, JUDr. Ph.D.
-
Zelenská Taťána, JUDr. Mgr. Ph.D.
-
Matoušek Pavel, JUDr.
-
Řezníčková Kristýna, JUDr. Ph.D.
-
Veselá Lenka, JUDr. Mgr. Ph.D.
-
Melotíková Petra, Mgr. Ph.D.
|
|
Course content
|
Themes of lectures: 1. Tax law. The tax system in the Czech Republic 2. Value added tax 3. Consumer taxes and ecological taxes 4. Personal income tax 5. Corporate income tax 6. Tax on the acquisition of immovable property, tax on gambling 7. Real estate tax and road tax 8. The administration of taxes and charges - general part 9. The administration of taxes and charges - preliminary procedure, tax assessment procedure 10. The administration of taxes and charges - collection activity procedure, remedial procedure 11. The administration of taxes and charges - execution procedure 12. Taxes in EU and tax harmonization in the EU This is a list of topics, their order can be changed. Themes of seminars: 1. Tax legal relationship. 2. Value added tax. 3. Personal income tax 4. Corporate income tax 5. Tax on the acquisition of immovable property, road tax and real estate tax. 6. Tax administration. This is a list of topics, their order can be changed. The current schedule of the seminars will be communicated to students in the classroom.
|
|
Learning activities and teaching methods
|
|
Monologic Lecture(Interpretation, Training), Work with Text (with Book, Textbook)
|
|
Learning outcomes
|
The aim of the course is to make students familiar with legal regulations of taxes in the Czech republic. This course is also focused on application of theoretical knowledge in practice. The subject innovation has been supported by the project Support of Interdisciplinary studies and Study Programmes Innovations at Palacký University in Olomouc, CZ.1.07/2.2.00/28.0091
Students who have completed this course will gain the knowledge and skills necessary to correct orientation in the area of Czech tax law.
|
|
Prerequisites
|
Completion of this course is not conditional upon completion of some other courses.
|
|
Assessment methods and criteria
|
Mark, Written exam, Written exam
It is essential that those students who would like to get the credit must have attendance within the scope set by the seminar teacher. Obtaining at least 23 points (maximum is 30) in continuous tests (6 tests in total). And students also must succeed in the exam. The student is required to work with the learning objects, which have been created for the concrete subject and are available for authorized students in LMS EDIS.
|
|
Recommended literature
|
-
Zákon č. 16/1993 Sb. o silniční dani.
-
Zákon č. 235/2004 Sb. o dani z přidané hodnoty.
-
Zákon č. 261/2007 Sb. o stabilizaci veřejných rozpočtů (ekologické daně).
-
Zákon č. 280/2009 Sb., daňový řád, ve znění pozdějších předpisů.
-
Zákon č. 338/1992 Sb., o dani z nemovitých věcí.
-
Zákon č. 353/2003 Sb. o spotřebních daních.
-
Zákon č. 586/1992 Sb. o daních z příjmů.
-
Zákonné opatření Senátu č. 340/2013 Sb., o dani z nabytí nemovitých věcí.
-
Bakeš, M., a kol. (2012). Finanční právo - 6. aktualizované vydání.. C. H. Beck, Praha.
-
Grúň, L. (2004). Finanční právo a jeho instituty.
-
Jánošíková, P. a kol. (2016). Finanční a daňové právo, 2. aktual. vyd.. Plzeň.
-
Mrkývka, P. a kol. (2004). Finanční právo a finanční správa. MU, Brno.
-
Nerudová, D. (2014). HARMONIZACE DAŇOVÝCH SYSTÉMŮ ZEMÍ EVROPSKÉ UNIE. 4., AKTUALIZ. A DOPL. VYD. PRAHA: WOLTERS KLUWER.
-
Široký, J. (2007). Daně v Evropské unii. Linde, Praha.
-
Široký, L. a kol. (2008). Daňová teorie. C. H. Beck, Praha.
|