M_DAN Taxes, Finantial and Administrative Law

Institute of Technology and Business in České Budějovice
summer 2019
Extent and Intensity
4/0/0. 4 credit(s). Type of Completion: zk (examination).
Teacher(s)
Mgr. Adam Forst (lecturer)
Guaranteed by
Ing. Jaroslav Staněk, DiS.
Study Department – Vice-Rector for Study Affairs – Rector – Institute of Technology and Business in České Budějovice
Supplier department: School of Expertness and Valuation – Rector – Institute of Technology and Business in České Budějovice
Timetable of Seminar Groups
M_DAN/CCV: Sat 30. 3. 9:00–14:15 A3, A. Forst
Prerequisites (in Czech)
OBOR(CAP)
Course Enrolment Limitations
The course is also offered to the students of the fields other than those the course is directly associated with.
fields of study / plans the course is directly associated with
Course objectives supported by learning outcomes
Students will understand the basic purpose of a system of tax law; further will be acquainted with the relevant tax laws and tax administration system. Graduates of the course will focus on basic concepts and classification of taxes; will also be able to assign individual taxes related legislation. Particular attention will be paid income tax of individuals for which the student will know not only the basic parameters, but also the process of removal of this tax.
Learning outcomes
Understands the position of tax law in the system and its purpose of use; Has a command of the tax law system and terminology; Understand the concept of “tax” and its structure; Knows the individual types of taxes; Understands the tax administration and administrative judiciary.
Syllabus
  • Location of the tax law in the legal system and its fundamental purpose.
  • System and terms of tax law.
  • Tax and its construction.
  • Various types of taxes and relevant legislation.
  • Tax on personal income.
  • Tax on corporate income.
  • Property taxes.
  • VAT.
  • Selective consumption tax.
  • Tax administration 1.
  • Tax administration 2.
  • Administrative justice.
  • Summary.
Literature
    required literature
  • RADVAN, Michal. Daně a správa daní. 1. vyd. Brno: Masarykova univerzita, 2015, 129 s. ISBN 978-80-210-7746-1.
    recommended literature
  • BAKEŠ, Milan, Marie KARFÍKOVÁ, Petr KOTÁB, Hana MARKOVÁ a kol. Finanční právo. 6. upravené vydání. Praha : C. H. Beck, 2012
Forms of Teaching
Lecture
Tutorial
Consultation
Teaching Methods
Frontal Teaching
Student Workload
ActivitiesNumber of Hours of Study Workload
Daily StudyCombined Study
Preparation for Lectures2650
Preparation for exam3948
Attendance on Lectures39 
Attendance on Seminars/Exercises/Tutorial/Excursion 6
Total:104104
Assessment Methods and Assesment Rate
Exam – oral 100 %
Exam conditions
Evaluation: oral exam (100 – 0): A 100 – 90, B 89,99 – 84, C 83,99 – 77, D 76,99 – 73, E 72,99 – 70, FX 69,99 – 30, F 29,99 – 0
Language of instruction
Czech
The course is also listed under the following terms summer 2017, winter 2017, summer 2021, winter 2021, winter 2022.
  • Enrolment Statistics (summer 2019, recent)
  • Permalink: https://is.vstecb.cz/course/vste/summer2019/M_DAN