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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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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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Seminar Work
To get a colloquium students are to fulfill the reguired extent of an attendance at the lectures and get throught the verbal discussion.
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Recommended literature
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Bakeš, M., a kol. (2012). Finanční právo - 6. aktualizované vydání. C. H. Beck, Praha.
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Jánošíková, P., Mrkývka, P., Tomažič, I. a kol. (2016). Finanační a daňové právo 2. vydání. A. Čeněk, Plzeň.
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Vančurová, A., Láchová, L. (2014). Daňový systém 2014. 12. vydání. Praha: VOX a.s..
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