Study programmes / B-EPA Economic policy and administration / Tax System
Course code:DS
Course title in language of instruction:Daňová soustava
Course title in Czech:Daňová soustava
Course title in English:Tax System
Mode of completion and number of credits:Exam (5 credits)
(1 ECTS credit = 28 hours of workload)
Mode of delivery/Timetabled classes:full-time, 2/1; part-time, 16/0
(full-time, hours of lectures per week / hours of seminars per week; part-time, lectures per period / seminars per period)
Language of instruction:Czech
Level of course:bachelor
Semester:WS 2018/2019 - FBE
Name of lecturer:Ing. Miloš Grásgruber, Ph.D. (examiner, instructor, lecturer, supervisor)
Ing. Martin Kedroň, DiS. (examiner, instructor)
Ing. Kateřina Krchnivá, Ph.D. (examiner, instructor)
Ing. Adam Lisický (examiner, instructor)
Ing. Milena Otavová, Ph.D. (examiner, instructor, lecturer, tutor)
Ing. et Ing. Pavel Semerád, Ph.D. (examiner, instructor)
Ing. Michaela Vetráková (examiner, instructor)
Prerequisites:not Final Bachelor Exam
Aims of the course:The course aims to gain information concerning the general terms used
in the field of taxation the principles and the methods of
taxation in present Czech tax system. It deals in details with explanation
of basic principles of value added tax, consumption tax, road tax,
real estate tax, inheritance tax and gift tax. This course will extend the knowledge of income taxes.
Course contents:
1.Tax system of the Czech Republic (allowance 2/0)
a.Characteristics of the tax system in the Czech Republic
b.Basic terminology

2.Basic principles of property taxes and revenue collection mechanism (allowance 4/2)
a.Taxation of self-propelled motor vehicle line by Road Tax
b.Taxation of transfer proprietary by Gift and Inheritance Taxes and Real Estate Transfer Tax
c.Taxation of lands and buildings by Real Estate Tax

3.The basic principles of taxation of different types of personal income tax and the method of calculation of personal income tax (allowance 8/6)
a.Taxation of income from employment and functional benefits, calculating tax benefits, the annual settlement
b.Taxation of income from business and self-employment, lump-sum costs, taxation of cooperating persons
c.Taxation of income from capital
d.Taxation of rental income and other income
e.Non-taxable items, deductions, tax sales

4.The basic principles of taxation of corporate income and a mechanism for calculating corporate income tax (allowance 6/4)
a.Methodology of tax return fulfillment, transformation of income from operation onto the tax base
b.The basic principles of tax depreciation, tax treatment of reserves and provisions to claims

5.Basic principles of value added tax (allowance 6/2)
a.Basic concepts, tax documents and their elements, the right to deduct tax, tax base, tax rates, tax liability, excess deduction
b.Fulfillments exempt from tax with right to deduct and fulfillments exempt from tax without right to deduct
c.Intracommunitary fulfillments, import and export of goods
d.The issue of provision of services between entities from other EU countries and third countries
e.VAT returns and summary reports

6.The basic principle of taxation of selected goods by excise duties (allowance 2/0)

Learning outcomes and competences:
Generic competences:
-ability to apply knowledge
-ability to solve problems
-ability to work in international context
-capacity to adapt to new situations
-professional knowledge
-skilled at utilizing and processing information

Specific competences:
-Student is able to assess the tax implications of economic transactions
-Student is able to correctly assemble tax returns for direct and indirect taxes
-Student is able to define the basic tax concepts
-Student is able to explain the methodology of calculation of taxes
-Students can calculate the tax liability for each tax

Type of course unit:required
Year of study:Not applicable - the subject could be chosen at anytime during the course of the programme.
Work placement:There is no compulsory work placement in the course unit.
Recommended study modules:none
Assessment methods:Class exam: two examples of circuits - tax on personal income, corporate income tax, value added tax.
Exam: Electronic Test (30 questions of all taxes), the time for preparation - 30 minutes. Required success rate is 75% correct answers.
Learning activities and study load (hours of study load)
Type of teaching methodDaily attendanceCombined form
Direct teaching
     lecture28 h0 h
     practice14 h0 h
     consultation0 h16 h
     preparation for exam42 h68 h
     preparation for regular assessment28 h28 h
     preparation for regular testing28 h28 h
Total140 h140 h

Basic reading list
  • MARKOVÁ, H. Daňové zákony v úplném znění k 1. 1. 2012. Praha: Grada Publishing, 2012. 264 p. ISBN 978-80-247-4254-0.
  • VANČUROVÁ, A. -- LÁCHOVÁ, L. Daňový systém ČR 2012. 11th ed. Praha: 1. VOX, 2012. 368 p. Ekonomie. ISBN 978-80-87480-05-2.
Recommended reading list
  • LEDVINKOVÁ, J. Novela zákona o DPH 2011: s pedagogickými pomůckami včetně komentářů a grafů. 5th ed. Praha: 1. VOX, 2011. 292 p. Daně. ISBN 978-80-86324-95-1.
  • PITNER, L. -- BENDA, V. Daň z přidané hodnoty: s komentářem : k 1. 4. 2012. 7th ed. Olomouc: ANAG, 2012. 511 p. Daně. ISBN 978-80-7263-741-6.