Course: Administration connected with Taxation

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Course title Administration connected with Taxation
Course code VPK/DPA
Organizational form of instruction Seminar
Level of course Bachelor
Year of study not specified
Semester Summer
Number of ECTS credits 2
Language of instruction Czech
Status of course Compulsory-optional
Form of instruction Face-to-face
Work placements This is not an internship
Recommended optional programme components None
Lecturer(s)
  • Kohajda Michael, doc. JUDr. Ph.D.
  • Zelenská Taťána, JUDr. Mgr. Ph.D.
  • Melotíková Petra, Mgr. Ph.D.
Course content
Themes of seminars: 1. Introduction to the issues of tax administration 2. Personal income tax 3. Real estate acquisition tax 4. Real estate tax 5. Value added tax 6. Road tax

Learning activities and teaching methods
Monologic Lecture(Interpretation, Training)
Learning outcomes
Application of the tax law relates to large amount of administrative duties. This elective course brings theoretical and practical aspects of the tax law to its students. The course is focused on administrative acts aiming to tax administrators - mainly tax returns are fundamental topic of the course. This course lets students to become familiar with practical issues of tax administration.
Students who have completed this course will gain the knowledge and skills in the area of tax administration (e.g. tax return declarations). These skills could be used in their future profession and personal life.
Prerequisites
Completion of this course is not conditional upon completion of any other course.

Assessment methods and criteria
Student performance

It is essential that those students who would like to pass the course must have attendance within the scope set by the seminar teacher and succeed in the colloquium.
Recommended literature
  • Jakákoliv sbírka daňových zákonů pro příslušný kalendářní rok.
  • Bakeš, M., Karfíková, M., Kotáb, P., Marková, H. a kol. (2012). Finanční právo, 6. upravené vydání. C. H. Beck, Praha.
  • Baxa, J., Dráb, O., Kaniová, L., Lavický, P., Schillerová, A., Šimek, K., Žišková, M. (2011). Daňový řád. Komentář. 1. díl. Wolters Kluwer ČR, a.s.
  • Karfíková, M. et al. (2018). Teorie finančního práva a finanční vědy. Praha.
  • Kobík, J., Kohoutková, A. (2010). Daňový řád s komentářem 2011. ANAG, Olomouc.
  • Vybíral, R. et al. (2018). Praktikum finančního práva. 2. vydání.. Plzeň.


Study plans that include the course
Faculty Study plan (Version) Category of Branch/Specialization Recommended year of study Recommended semester
Faculty: Faculty of Law Study plan (Version): Law in Public Administration (2013) Category: Law, legal and public administration proceeding 2 Recommended year of study:2, Recommended semester: Summer
Faculty: Faculty of Law Study plan (Version): Law in Public Administration (2019) Category: Law, legal and public administration proceeding 2 Recommended year of study:2, Recommended semester: Summer