Course syllabus ZDFP - Fundamentals of Tax and Financial Law (ŠAVŠ - WS 2016/2017)


     Czech          English          


Course title: Fundamentals of Tax and Financial Law
Semester: WS 2016/2017
Course supervisor: JUDr. Ing. Hana Skalická, BA, Ph.D.
Supervising department: Department of Finance and Accounting (ŠAVŠ)
Prerequisites for registration: not Bachelor state examination
Time allowance: full-time, 2/1 (hours of lectures per week / hours of seminars per week)
Type of study: usual, consulting
Form of teaching: lecture, seminar
Mode of completion and credits: Exam (5 credits)
Course objective:
The objective of the course is to provide students with a comprehensive view to taxes in the Czech Republic and basics of international taxation. In introduction, to introduce to students basics of financial and tax law. Regarding particular taxes, the emphasis is on the definition of taxpayers, the tax base and the tax calculation. A more detailed analysis is dedicated to tax aspects of business, primarily personal and corporate income tax and VAT.
 
Course methods: The full-time course consists of lectures and seminars. The part-time courses are based on tutorial sessions with the lecturer.
 
Course content:
1.Introduction to Financial and Tax Law. (allowance 2/1)
2.Tax system of the Czech Republic. (allowance 2/1)
3.Basics of International Taxation. (allowance 6/4)
4.Personal Income Tax. (allowance 6/4)
5.Social Security and Health Insurance. (allowance 2/1)
6.Corporate Income Tax. (allowance 2/1)
7.Tax Proceedings. (allowance 2/1)
8.Value Added Tax. (allowance 4/1)
9.Real Estate Tax, Real Estate Transfer Tax, Road Tax. (allowance 2/0)
 
Learning outcomes and competences:
After completing the course, student will be able to:
 
-Will be able to determine whether the income or property is subject to taxation in the Czech Republic and, if so, which tax, what is the tax base and the tax calculation process
-Will calculate their tax liability to personal income tax and file income tax return
-Will define the relation of tax and financial law to other areas of law
-Will identify their rights and obligations in relation to the Tax Office, Social Security Administration, and health insurance company in the most common situations in which they can get - e.g. starting a business or in the case of tax audit or other tax procedures

Teaching methods and workload (hours of workload):
Type of teaching methodDaily attendance
Direct teaching
     Attendance of lectures24 h
     Attendance of courses/seminars/tutorials12 h
     Consultations with teacher (part-time form of study)0 h
Self-study
     Course reading and ongoing preparation12 h
     Ongoing evaluation30 h
     Preparation for final test62 h
Total140 h
 
Assessment methods:
Requirement typeDaily attendance
Mid-term test(s)50 %
Final oral exam50 %
Total100 %
 
Course completion:
Ongoing test:
During the semester, students pass one test. In this test, students calculate personal income tax of defined taxpayer. During this test is allowed to use Income Tax Act and calculator.

Presentation:
During the semestr, each student performs own presentation on selected topic.

Exam:
The exam is written.
The exam test has multiple-choice form, each question has only one correct answer. During exam, students can use tax law in print. It is not allowed to use nor computers neither mobile devices.

 
Support for combined/distance forms of study:
-- item not defined --
 
Reading list:
Basic:
Language of instruction: Czech
VANČUROVÁ, A. -- LÁCHOVÁ, L. Daňový systém ČR 2016. Praha: Vox, 2016.
Language of instruction: English
Model Tax Convention on Income and on Capital.: Condensed Version 2010. 8th ed. Paris: OECD Publishing, 2010. ISBN 978-92-64-08948-8.

Recommended:
Czech tax law, as amended (mainly Income Tax Act and VAT Act)
Daňové zákony v účinném znění
Language of instruction: Czech
VANČUROVÁ, A. -- SLINTÁKOVÁ, B. Cvičebnice 2015 - DÍL 1 Daň a její konstrukce, Daňový systém, Správa daní, Daň z příjmů právnických osob. Praha: VOX, 2015. 72 p. ISBN 978-80-87480-37-3.
VANČUROVÁ, A. -- KLAZAR, S. Cvičebnice 2015 - DÍL 2 Daň z příjmů fyzických osob a pojistné sociálního pojištění . Praha: VOX, 2015. 88 p. ISBN 978-80-87480-38-0.
DVOŘÁKOVÁ, V. Zdaňování příjmů fyzických a právnických osob 2016. 1st ed. Praha: Wolters Kluwer, 2016. ISBN 978-80-7552-035-7.
MRKÝVKA, P. Základy finančního práva. 1st ed. Brno: Masarykova univerzita, 2009. ISBN 978-80-210-4514-9.
RADVAN, M. Finanční právo a finanční správa.: Berní právo. 1st ed. Brno: Doplněk, 2008. ISBN 978-80-7239-230-8.

Study plans:
B-EM-BAL Business Administration and Operations, Logistics and Quality Management, full-time form, initial academic year WS 2015/2016
B-EM-BAS Business Administration and Sales, full-time form, initial academic year WS 2015/2016
B-EM-FAM Business Administration and Financial Management, full-time form, initial academic year WS 2015/2016
B-EM-EOE Business Administration and Sales, full-time form, initial academic year WS 2015/2016
B-EM-FME Business Administration and Financial Management, full-time form, initial academic year WS 2015/2016
B-EM-PERLZ Business Administration and Human Resources Management, full-time form, initial academic year WS 2015/2016
 
Run in the period of: SS 2018/2019, WS 2018/2019, SS 2017/2018, WS 2017/2018, SS 2016/2017, SS 2015/2016   (and older)
Course tutor: Ing. Dana Klímová (examiner, instructor)
Ing. Leona Řepová (examiner, instructor)
JUDr. Ing. Hana Skalická, BA, Ph.D. (examiner, instructor, lecturer, supervisor)
prof. Ing. Alena Vančurová, Ph.D. (examiner, instructor)
Teaching language: Czech, English
Room: Mladá Boleslav


Last modification made by Ing. Zuzana Hejhalová on 11/08/2016.

Type of output: