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Lecturer(s)
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Zelenská Taťána, JUDr. Mgr. Ph.D.
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Course content
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Themes of seminars: 1. Introduction to the problems, tax system of Czech republic 2. Tax harmonization in EU 3. Tax system of Slovakia, tax system of Germany 4. Tax system of France, tax system of Austria, tax system of Switzerland 5. Tax system of USA 6. The problems of abolition of double taxation
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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 elective course leads students to gnose and orientation in selective tax system of EU and USA and in their legal regulation. The stress lays on the most important personal and corporate income taxes and value added tax. In another it aimed at agreement of abolition of double taxation. All is under consideration in comparison with Czech tax system.
Students who have completed this course will gain the knowledge and skills in confrontation of tax systems of selective countries of EU and USA.
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Prerequisites
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Completion of the "Daňové právo" is a prerequisite for this course.
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Assessment methods and criteria
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Seminar Work
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 presented his presentation.
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Recommended literature
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(2016). DPH PŘI OBCHODOVÁNÍ SE ZBOŽÍM V RÁMCI EU A SE TŘETÍMI ZEMĚMI. PRAHA: SVAZ ÚČETNÍCH, 2016. METODICKÉ AKTUALITY SVAZU ÚČETNÍCH, Č. 6/2016.
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Bakeš, M., a kol. (2012). Finanční právo - 6. aktualizované vydání. C. H. Beck, Praha.
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Nerudová, D. (2014). HARMONIZACE DAŇOVÝCH SYSTÉMŮ ZEMÍ EVROPSKÉ UNIE. 4., AKTUALIZ. A DOPL. VYD. PRAHA: WOLTERS KLUWER.
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Radvan, M. (2007). Zdanění majetku v Evropě. C. H. Beck, Praha.
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