Course: Property and Consumption Taxation

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Course title Property and Consumption Taxation
Course code FIU/NAZMS
Organizational form of instruction Lecture + Seminary
Level of course Master
Year of study not specified
Semester Winter
Number of ECTS credits 5
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
Lecturer(s)
  • JANOUŠKOVÁ Jana, doc. Ing. Ph.D.
  • SOBOTOVIČOVÁ Šárka, Ing. Ph.D.
Course content
1. Direct tax property type, the concept of public finance reform. 2. Road tax. 3. Using of a motor vehicle in context with taxation. 4. Transfer taxes. 5. Inheritance tax. 6. Gift tax. 7. Real-estate transfer tax. 8. Real-estate tax. 9. Practical application of the property tax. 10. Consumption taxes (VAT and Excise duty in the Czech Republic). 11. The mechanism of VAT collection. 12. The mechanism of Excise duty collection. 13. Energy taxation.

Learning activities and teaching methods
Skills demonstration, Seminar classes
  • unspecified - 30 hours per semester
  • unspecified - 26 hours per semester
  • unspecified - 76 hours per semester
  • unspecified - 13 hours per semester
Recommended literature
  • European Commission, 2012. Tax reforms in EU Member States. Tax policy challenges for economic growth and fiscal sustainability. Luxembourg: Office for Official Publications of the European Communities, 2012. ISBN 978-92-79-26383-5.
  • Taxation trends in the European Union 2012. Luxembourg: Publications Office of the European Union, 2012. ISBN 978-92-79-21209-3.
  • JAMES, S., NOBES, Ch. The Economics of Taxation. Twelfth edition 2012/2013. Croydon: Philip Allan Publishers, 2012. ISBN 978-1906201-19-7.
  • SALANIÉ, B. The Economics of Taxation. Cambridge: Massachusetts Institute of Technology, 2012. ISBN 978-0-262-01634-6.
  • STIGLITZ, J. E. Economics of the Public Sector. New York: W. W. Norton & Company, Inc., 1986. ISBN 0-393-01808-3.


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 Banking (13) Economy 2 Winter
School of Business Administration in Karvina Business Economic in Trade and Services (13) Economy 1 Winter