Course: Taxation and Tax Policy

« Back
Course title Taxation and Tax Policy
Course code FIU/BPDDP
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 Czech
Status of course Compulsory
Form of instruction Face-to-face
Work placements This is not an internship
Recommended optional programme components None
Lecturer(s)
  • HALADA Marek, Ing.
  • POLÁČEK Erik, Ing.
  • KOŠTUŘÍKOVÁ Ivana, Ing. Ph.D.
  • JANOUŠKOVÁ Jana, doc. Ing. Ph.D.
  • SOBOTOVIČOVÁ Šárka, Ing. Ph.D.
  • ŠORFOVÁ Milena, Ing.
  • KIRSCHNEROVÁ Pavlína, Ing.
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
  • Daňové zákony a předpisy související - v aktuálním znění.
  • Taxation Trends in the European Union. 2013.
  • Vybrané články z odborných časopisů.
  • JANOUŠKOVÁ, J. Daně a daňová politika. Studijní opora. Karviná: SU OPF, 2011. ISBN 978-80-7248-653-3.
  • JANOUŠKOVÁ, J. Osobní důchodová daň. Karviná: SU OPF, 2011. ISBN 978-80-7248-698-4.
  • JANOUŠKOVÁ, J., Š. SOBOTOVIČOVÁ a I. KOŠTUŘÍKOVÁ. Daně a daňová politika ČR. Karviná: SU OPF., 2014. ISBN 978-80-7248-978-7.
  • JANOUŠKOVÁ, J. Taxes and tax policy. Personal income tax.. Karviná: SU OPF v Karviné, 2012. ISBN 978-80-7248-765-3.
  • KOUT, P. Cvičné příklady - Daně. Sborník příkladů.. Praha: Institut certifikace účetních, 2013. ISBN 978-80-86716-93-0.
  • KUBÁTOVÁ, K. Daňová teorie a politika. Praha: Wolters Kluwer, 2010. ISBN 978-80-7357-574-8.
  • VANČUROVÁ, A. a L. LÁCHOVÁ. Daňový systém ČR 2014. Praha: VOX, 2014. ISBN 978-80-87480-23-6.


Study plans that include the course
Faculty Study plan (Version) Branch of study Category Recommended year of study Recommended semester
School of Business Administration in Karvina European Integration (14) Economy 2 Summer
School of Business Administration in Karvina Business Economics and Management (15) Economy 2 Summer
School of Business Administration in Karvina Banking (15) Economy 2 Summer
School of Business Administration in Karvina Accounting and Taxes (12) Economy 2 Summer
School of Business Administration in Karvina Business Economics in Trade and Services (15) Economy 2 Summer
School of Business Administration in Karvina Business Economics and Management (16) Economy 2 Summer
School of Business Administration in Karvina Social Management (12) Social sciences 2 Summer
School of Business Administration in Karvina Accounting and Taxes (15) Economy 2 Summer
School of Business Administration in Karvina Business Economics in Trade and Services (15) Economy 2 Summer
School of Business Administration in Karvina Marketing and Management (12) Economy 2 Summer
School of Business Administration in Karvina Public Economy and Administration (16) Economy 2 Summer
School of Business Administration in Karvina Business Economics in Trade and Services (12) Economy 2 Summer
School of Business Administration in Karvina Economy of Tourism (13) Gastronomy, hotel industry and tourism 2 Summer
School of Business Administration in Karvina Marketing and Management (15) Economy 2 Summer
School of Business Administration in Karvina Banking (12) Economy 2 Summer
School of Business Administration in Karvina Social Management (13) Social sciences 2 Summer
School of Business Administration in Karvina Business Economics and Management (15) Economy 2 Summer
School of Business Administration in Karvina Social Management (16) Social sciences 2 Summer
School of Business Administration in Karvina Marketing and Management (15) Economy 2 Summer
School of Business Administration in Karvina Logistics Management (12) Economy 2 Summer
School of Business Administration in Karvina Managerial Informatics (12) Economy 2 Summer
School of Business Administration in Karvina Business Economics in Trade and Services (14) Economy 2 Summer
School of Business Administration in Karvina Business Economics and Management (15) Economy 2 Summer
School of Business Administration in Karvina Public Economy and Administration (12) Economy 2 Summer
School of Business Administration in Karvina Logistics Management (13) Economy 2 Summer
School of Business Administration in Karvina Business Economics and Management (15) Economy 2 Summer