Course details

Tax System of the Czech Republic

BPC-DSY FEKT BPC-DSY Acad. year 2025/2026 Winter semester 2 credits

Current academic year

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

Jílek Martin, Ing. (UJAZ)

Language of instruction

Czech

Completion

Classified Credit (written)

Time span

  • 13 hrs lectures
  • 13 hrs exercises

Department

Department of Foreign Languages (UJAZ)

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.
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.

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.
Attendance 75%.

Course inclusion in study plans

  • Programme BIT, 1st year of study, Elective
  • Programme BIT (in English), 1st year of study, Elective
Back to top