Course details
Tax System of the Czech Republic
BPC-DSY FEKT BPC-DSY Acad. year 2020/2021 Winter semester 2 credits
This course gives information about the structure of the taxation system of the Czech Republic. There is a brief explanation of the single-entry bookkeeping principles including the basic knowledge of law rules related to small business.Finally, the course informs about institutions of government, which have the biggest influence on business, and step-by-step rules of communication with those institutions. Solved tax examples included.
Guarantor
Language of instruction
Completion
Time span
- 13 hrs lectures
- 13 hrs exercises
Department
Instructor
Subject specific learning outcomes and competences
1.The basic knowledge of taxation system of the Czech Republic.
2.Ability of single-entry bookkeeping.
3.The knowledge of basic administration related to small business.
Learning objectives
Taking part in this course leads to understanding of basic principles of complicated taxation system of the Czech Republic. Calculated examples included. In addition to those abilities, student will be able to keep single books and comunicate with institutions of government that control small business.
Prerequisite knowledge and skills
Interest in the course.
Study literature
- Sedláček,J., Dušek, J.: Daňová evidence podnikatelů 2019,Grada Publishing, 2019
- Zákon č. 586/1992 Sb. o dani z příjmů v aktuálním znění
Fundamental literature
- Vančurová, A., Láchová, L.: Daňový systém ČR 2018, VOX, 2018
Syllabus of lectures
1.Taxation system of the Czech Republic - basic principles
2.Selected kinds of taxes - principles, calculation
3.Singl-entry bookkeeping
4.Trade law
5.Social and health insurance charges
6.Small business - setting up, expiry, related obligations
Syllabus of numerical exercises
1.Taxation system of the Czech Republic - basic principles
2.Selected kinds of taxes - principles, calculation
3.Singl-entry bookkeeping
4.Trade law
5.Social and health insurance charges
6.Small business - setting up, expiry, related obligations
Progress assessment
Marked credit. Written test.
Teaching methods and criteria
Teaching methods depend on the type of course unit as specified in the article 7 of BUT Rules for Studies and Examinations - lectures, discussion, examples of taxation.
Controlled instruction
Attendance 75%.
Course inclusion in study plans