Course: Property and Consumption Taxation

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Course title Property and Consumption Taxation
Course code FIU/NPZMS
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 Czech
Status of course Compulsory, Compulsory-optional
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.
  • KOŠTUŘÍKOVÁ Ivana, 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
  • Daňové zákony a předpisy související - v aktuálním znění..
  • Taxation Trends in the European Union. 2013.
  • Vybrané články z odborných časopisů.
  • DVOŘÁKOVÁ, L. A KOL. Daně I., Daně II.. Praha: Bilance, 2001. ISBN 80-86371-10-7.
  • JAMES, S., NOBES, Ch. The Economics of Taxation. Twelfth edition 2012/2013. Croydon: Philip Allan Publishers, 2012. ISBN 978-1906201-19-7.
  • JANOUŠKOVÁ, J. Daně a daňová politika B. Karviná: SU OPF, 2006. ISBN Bez ISBN.
  • JANOUŠKOVÁ, J., Š. SOBOTOVIČOVÁ. Zdanění majetku a spotřeby. Karviná: SU OPF, 2014. ISBN 978-80-7248-973-2.
  • RADVAN, M. Zdanění majetku v Evropě. Praha: C.H.Beck, 2007. ISBN 978-80-7179-563-6.
  • 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