Course: Taxation and Tax Policy

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Course title Taxation and Tax Policy
Course code FIU/BADDP
Organizational form of instruction Lecture + Seminary
Level of course Bachelor
Year of study not specified
Semester Summer
Number of ECTS credits 4
Language of instruction English
Status of course Compulsory
Form of instruction Face-to-face
Work placements This is not an internship
Recommended optional programme components None
  • KOŠTUŘÍKOVÁ Ivana, Ing. Ph.D.
  • JANOUŠKOVÁ Jana, doc. Ing. Ph.D.
  • SOBOTOVIČOVÁ Šárka, Ing. Ph.D.
Course content
1. Introduction to the theory of taxation. Classification of taxes and their development, basic concepts in the field of taxation 2. The system of public revenues and the role of taxes in the fiscal policy of the state. Taxes and Budget in the Czech Republic, the basic legal standards 3. Theory of income taxes, personal income tax and personal income tax in the Czech Republic, the tax base and its treatment 4. The position of social security as income public budget, public health insurance 5. Taxation of income from employment and all related aspects 6. Taxation of income from individuals 7. Family business, alternative solutions and optimizing the tax burden 8. Rental income, income from occasional activities and income from capital, their characteristics and practical implementation 9. Corporate income tax 10. Adjusting the tax base and determination of tax 11. The recognized tax expense in relation to the accounting firm costs 12. Application of investment benefits, gifts and discounts in setting the tax on income of individuals and legal entities 13. The concept of public finance reform - developments in the area of taxation, international tax harmonization

Learning activities and teaching methods
Skills demonstration, Seminar classes
  • unspecified - 13 hours per semester
  • unspecified - 40 hours per semester
  • unspecified - 37 hours per semester
  • unspecified - 26 hours per semester
Recommended literature
  • -. Taxation trends in the European Union. Publications Office of the European Union, 2010. ISBN 978-92-79-15801-8.
  • EUROPEAN COMMISSION. Taxation trends in the European Union - Data for the EU Member States,Iceland and Norway.. Luxembourg: Publications Office of the European Union, 2010. ISBN 978-92-79-15801-8.
  • JANOUŠKOVÁ, J. Reform of Income Taxes in the Czech Republic. In: KOLEKTIV AUTORŮ, eds. Wpływ systemu podatkowego na działalność przedsiębiorstw i jednostek samorządu terytorialnego.. Bielsko Biala: WSBiF, 2008. ISBN 978-83-61310-00-6.
  • JANOUŠKOVÁ, J. Taxes and tax policy. Personal income tax.. Karviná: SU OPF v Karviné, 2012. ISBN 978-80-7248-765-3.

Study plans that include the course