Course detail
Tax System
FSI-HDS Acad. year: 2016/2017 Summer semester
The course familiarises students with the structure of Czech system of taxation. It deals with the differences between direct and indirect taxes. Also discussed are the following topics: The taxpayer, the tax base, the tax rate. The VAT, natural person income tax, corporate income tax, property taxes – real estate tax, road tax, inheritance tax, gift tax and immovable property transfer tax.
Language of instruction
Czech
Number of ECTS credits
6
Supervisor
Department
Learning outcomes of the course unit
Students will have a clear idea of the tax system valid in the Czech Republic and the will master the work with law and respective standards. They acquire the basic skills necessary for optimization of taxpayer’s duties.
Prerequisites
Students are expected to have a grasp of basic legislation in the Czech Republic and of elementary accounting principles.
Planned learning activities and teaching methods
The course is taught through lectures explaining the basic principles and theory of the discipline. Exercises are focused on practical topics presented in lectures.
Assesment methods and criteria linked to learning outcomes
– Successful completion of final credit Example
Examination Requirements: knowledge of subject matter and its practical applications.
Form of examination: Combined – a written test and if necessary oral examination.
When evaluating the test is based on the Study and Examination Regulations BUT, by Article 13
Aims
The main objective of the course is for students to master the identification of taxpayer of individual taxes, of the subject of taxation, of the tax base, the way of tax calculation, tax exemption, rights and duties of taxpayers and tax administrator, and the rules guiding the health and social insurance payment.
The study programmes with the given course
Programme M2I-P: Mechanical Engineering, Master's
branch M-SLE: Foundry Technology, elective (voluntary)
Programme M2I-P: Mechanical Engineering, Master's
branch M-STM: Manufacturing Technology and Management in Industry, compulsory
Type of course unit
Lecture
26 hours, optionally
Teacher / Lecturer
Syllabus
Topics of lectures are the following:
Setting the goal of the course, tax system and related tax legislation
National Budget revenues, tax quota and its structure; content and description of the tax laws
Income tax of self-employed businesses
Income tax of corporate bodies
Income tax – common provisions
Value added tax
Excise tax
Real-estate tax, road tax
Inheritance tax, gift tax, immovable property transfer tax
Social and heath insurance
Taxes and Contributions Administration Act
The seminars are related to the topics of previous lectures and they are focused on practising partial calculations and income tax return of self-employed businesses as well as of corporate bodies.