XATS Tax System in the Czech Republic

Moravian Business College Olomouc
winter 2023

The course is not taught in winter 2023

Extent and Intensity
2/2/0. 5 credit(s). Type of Completion: zk (examination).
Teacher(s)
doc. Ing. Michal Krajňák, Ph.D., LL.M., MBA (lecturer)
doc. Ing. Michal Krajňák, Ph.D., LL.M., MBA (seminar tutor)
Guaranteed by
doc. Ing. Eva Sikorová, CSc.
Moravian Business College Olomouc
Supplier department: Moravian Business College Olomouc
Course Enrolment Limitations
The course is offered to students of any study field.
Course objectives
The objective of this course is to provide students with essential information in the field of taxation and tax policy in the context of the tax system of the Czech Republic. The student becomes familiar with individual types of taxes and tax levies in the Czech Republic. The student is able to categorise and classify individual tax types of the Czech tax system. The beginning of the course covers explanation of the basic terminology, the role of taxation in the Czech Republic, their development and classification. Fundamental lectures cover description, framework and analysis of the Czech tax system while the primary focus is on individual types of taxes and tax levies. The student is able to quantify tax liability for particular taxes and knows the basic possibilities of its optimisation. The student is able to fill in the tax return form which is to be submitted to the tax administrator. The lectures also include acquisition of key knowledge from the perspective of characteristics of the European union tax policy, including the state of coordination and harmonisation of taxes in the European Union as well as their impact on the tax system of the Czech Republic.
Syllabus
  • 1. Tax definition and classification
  • 2. Czech tax system in history and now
  • 3. Tax Code
  • 4. Personal income tax I.
  • 5. Personal income tax II.
  • 6. Other direct tax payments (Social Security Contributions)
  • 7. Corporate income tax
  • 8. Value-added tax
  • 9. Excise and energy taxes
  • 10. Property taxes
  • 11. Tax coordination and harmonisation in the EU
  • 12. Practical examples
Literature
    required literature
  • ALVARADO, M., M. COTRUT, F. DE LILLO,. et al., ed. European Tax Handbook 2019. 1st ed. Amsterdam: IBFD, 2019, 1249 pp. ISBN 978-90-8722-521-6. info
  • JAMES, S. R. and Chr. NOBES. The Economics of Taxation: Principles, Policy and Practice. 8th ed. Birmingham: Fiscal Publications, 2018, 326 pp. ISBN 978-1-906201-42-5. info
  • THOM, M. Tax Politics and Policy. 1st ed. New York: Routledge, 2017, 263 pp. ISBN 978-1-138-18338-4. info
    recommended literature
  • ŠIROKÝ, J., M. KRAJŇÁK and K. KRZIKALLOVÁ. Trend, Development, Role and Importance of SSC in the EU. Brno: CERM, 2019, 116 pp. info
  • ŠIROKÝ, J., R. STŘÍLKOVÁ and M. KRAJŇÁK. Trend, Development, Role and Importance of Corporate Taxes in the EU. Brno: CERM, 2016. ISBN 978-80-7204-940-0. info
Assessment methods
Course credit requirements: attendance at seminars, seminar tests Examination: written and oral form (written test + oral examination)
Language of instruction
English
Further Comments
The course is taught annually.
The course is taught: every week.
  • Permalink: https://is.mvso.cz/course/mvso/winter2023/XATS