Tax System (FSI-HDS)

Academic year 2022/2023
Supervisor: doc. Ing. Mgr. Karel Brychta, Ph.D.  
Supervising institute: ÚST all courses guaranted by this institute
Teaching language: Czech
Course type: departmental course
Aims of the course unit:
The aim of the course is to get students acquainted with the taxes included in the current tax system of the Czech Republic. The course is designed to provide students awareness of particular taxes and to provide them necessary knowledge in order they could be able to fill out the tax returns to direct taxes. Within the concept of the course, the emphasis is put on the legal regulation on personal income tax.
Learning outcomes and competences:
Students will get acquainted with the structure of particular taxes contained in the tax system of the Czech Republic. Students will master basic terminology and skills necessary for understanding common tax questions and issues, as well as the knowledge necessary to deal simpler tax problems. Students will be able to process tax returns for direct taxes for simpler cases.
Prerequisites:
Knowledge of of accounting and financial statements, elementary knowledge in civil law.
Course contents:
The subject deals with the tax system of the Czech Republic. The students will get to know the fundamental aspects of material tax law of particular taxes. The attention is paid above all to direct taxes. Marginally the students will get to know the principles of procedural regulations of tax administration.
Teaching methods and criteria:
During the lectures, the students are getting acquainted with the principles and basic legal regulations of particular taxes. Within the seminars, lectured topics are practiced. Students solve model examples (calculation of tax liability, filling tax returns).
Assesment methods and criteria linked to learning outcomes:

Credit
1. Active participation in seminars.
2. Passing the credit tests (at least 50% of the total number of points for each of them).

a) class exam I - personal income tax (the test takes 75 minutes)
b) class exam II - corporate income tax, road tax and tax on immovable property (60 minutes)

The content of the class exam is the solution of model examples, including the completion of relevant tax returns or the determination of the resulting tax liability.

Exam
The exam is written and is cross-sectionally focused on verifying the knowledge gained. The exam takes the form of a test - 30 questions with sub 3 sub-questions (only one answer is correct). Min. 50% of the total possible points is a condition to successfully pass the exam. The test takes 30 minutes.

Scoring the answers in the exam test:
- correct answer: + 1 point
- not answered: 0 points
- wrong answer: - 1 point

Final classification
The examination is classified according to ECTS.
The final classification of the subject is influenced by the work during the semester (see below).

Share in the final evaluation:
- credit tests (50%);
- exam test (50%).

 

Additional information on the completion of the course

Depending on the development of the epidemiological situation, the form and method of the credit examinations may be modified (including a change to the on-line form); the examination may be conducted on-line.

Students will be informed in advance of the relevant changes and the measures taken in relation to the online examination.

 
Controlled participation in lessons:
Attendance at lectures is not compulsory. Participation in seminars is compulsory and active participation by students is required.
Type of course unit:
    Lecture  13 × 2 hrs. optionally                  
    Exercise  13 × 2 hrs. compulsory                  
Course curriculum:
    Lecture 1. Tax system - definition, development, relevance, comparing tax systems, tax systems determinants, influence of EU law on the formation of tax systems, structural elements of the tax laws.
2. Personal Income Act (subject exemptions, partial tax bases of tax base of individuals – in general)
3. Personal Income Act (income from employment, income from independent activities).
4. Personal Income Act (income from capital, income from rent and other incomes).
5. Personal Income Act (means of tax optimization (tax allowances, items deductible from tax base, tax credits, tax return, annual settlement of advances).
6. Road Tax - subject, exemption, taxpayer, tax base, tax rate, tax return.
7. Tax on Immovable Property – land tax (subject, exemption, taxpayer, tax base, tax rate, tax return).
8. Tax on Immovable Property – tax on buildings and units (subject, exemption, taxpayer, tax base, tax rate, tax return).
9. Corporate Income Tax (taxpayers, subject to tax, exemptions, tax base).
10. Corporate Income Tax (tax rate, tax optimization, tax return).
11. Value Added Tax (principles of its functioning on the background of EU regulation, subject to tax).
12. Value Added Tax (tax base, tax rates, tax return, mandatory reporting).
13. Discussion
    Exercise The content of the seminars is practice of the lectured topics and working on examples.
Literature - fundamental:
1. ČESKO. Zákon č. 586/1992 Sb., o daních z příjmů, ve znění pozdějších předpisů. In: Zákony pro lidi. Dostupné z: https://www.zakonyprolidi.cz/cs/1992-586?text=586%2F1992. 
2. ČESKO. Zákon č. 16/1993 Sb., o dani silniční, ve znění pozdějších předpisů. In: Zákony pro lidi. Dostupné z: https://www.zakonyprolidi.cz/cs/1993-16?text=16%2F1993. 
3. ČESKO. Zákon č. 235/2004 Sb., o dani z přidané hodnoty, ve znění pozdějších předpisů. In: Zákony pro lidi. Dostupné z: https://www.zakonyprolidi.cz/cs/2004-235.
4. ČESKO. Zákon č. 235/2004 Sb., o dani z přidané hodnoty, ve znění pozdějších předpisů. In: Zákony pro lidi. Dostupné z: https://www.zakonyprolidi.cz/cs/2004-235. 
5. ČESKO. Zákon č. 280/2009 Sb., daňový řád, ve znění pozdějších předpisů. In: Zákony pro lidi. Dostupné z: https://www.zakonyprolidi.cz/cs/2009-280?text=280%2F2009.
6. VANČUROVÁ, Alena a Hana ZÍDKOVÁ. Daňový systém ČR 2022. Praha: Wolters Kluwer, 2022. ISBN 978-80-7676-362-3.
Literature - recommended:
1. VANČUROVÁ, Alena a Hana ZÍDKOVÁ. Daně v podnikání. Praha: Wolters Kluwer, 2022. ISBN 978-80-7676-359-3.
The study programmes with the given course:
Programme Study form Branch Spec. Final classification   Course-unit credits     Obligation     Level     Year     Semester  
CŽV full-time study CZV Bases of Mechanical Engineering -- Cr,Ex 7 Compulsory 1 1 S
N-STG-P full-time study STM Manufacturing Technology and Management in Industry -- Cr,Ex 7 Compulsory 2 1 S
IT-BC-3 full-time study BIT Information Technology -- Cr,Ex 7 Elective 1 2 S
BIT full-time study BITP Information Technology -- Cr,Ex 7 Elective 1 2 S
BIT full-time study BITP Information Technology -- Cr,Ex 7 Elective 1 2 S