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Lecturer(s)
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Kohajda Michael, doc. JUDr. Ph.D.
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Papoušková Zdenka, JUDr. Ph.D.
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Melotíková Petra, Mgr. Ph.D.
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Course content
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1. Tax administration - basic terms and priciples 2. Tax administration - tax administrator and tax subjects, deadlines, delivering and documentation 3. Tax administration - preceedings and other processes, periods of the tax administration, correcting and supervizory measures 4. Tax administration - registration and tax return 5. Tax proceeding - payement and demanding of taxes - basic institutes 6. Tax proceeding - tax execution and its types
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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 subject focuses on basic institutes of the tax administration in wide scence. Main institutes are tax return, appeal, judicature, etc. Students may use their theoretical knowledge on practical examples.
Students who have completed this course will gain the knowledge and skills necessary to understand the features of law.
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Prerequisites
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The completion of this course is not conditioned upon completion of any other courses.
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Assessment methods and criteria
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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.
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Recommended literature
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Bakeš, M., Karfíková, M., Kotáb, P., Marková, H. a kol. (2012). Finanční právo, 6. upravené vydání. C. H. Beck, Praha.
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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.
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Kobík, J., Kohoutková, A. (2010). Daňový řád s komentářem 2011. ANAG, Olomouc.
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