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Lecturer(s)
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Zelenská Taťána, JUDr. Mgr. Ph.D.
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Melotíková Petra, Mgr. Ph.D.
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Course content
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Themes of lessons: 1. Introduction to Course. The Concept of Financial Law and its Sources. 2. Tax System of the Czech Republic 3. Real Estate Tax 4. Income Taxes, Personal Income Tax 5. Road Tax 6. Value-added tax, Environmental Taxes 7. Local Charges vs. Municipal Taxes 8. Tax Administration 9. Subjects of Financial Relationships - Financial/State Authorities in the CR 10., 11. State Budget and Local Budgets in the CR, Budgetary Process in the CR 12. Examination Lesson
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Learning activities and teaching methods
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Monologic Lecture(Interpretation, Training)
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Learning outcomes
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This course is connected with the Sokrates - Erasmus programme. The course has two parts. The first part is connected with system, characteristic and sources of financial law and tax law. Definitions of the terms "tax", "charge" and "customs duty" and "budgetary process" in the Czech republic.The second part is focused on Czech tax system, actual taxes and tax procedure before tax administrators. 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 in the area of financial and tax law in the Czech republic. The course gives to the student a summarising overview of the rules and institutes of the Financial and Tax Law in the Czech republic.
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Prerequisites
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Completion of this course is not conditional upon completion of some other courses.
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Assessment methods and criteria
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Mark
To get the exam students have to fulfil the required extent of an attendance at the lectures and pass the final oral exam. Students prove their knowledge in written test; classification makes the teacher according to correctness and perfection of the answers. 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.
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Recommended literature
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Kosikowski C. (2008). Financial law of the European Union, Remisa 2. Bialystok.
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Radvan M. (2008). Czech tax law. Masarykova univerzita, Brno.
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Terra B. (2005). European tax law. Kluwer Law International.
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Wood P.R. (1995). Comparative financial law. Sečet and Maxwell, London.
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