VŠTE:M_DAN Taxes, Finantial and Administr - Course Information

M_DAN Taxes, Finantial and Administrative Law

Extent and Intensity

4/0. 4 credit(s). Type of Completion: zk (examination).

Teacher(s)

Mgr. Stanislav Bílek (lecturer)
Mgr. Adam Forst (seminar tutor)

Guaranteed by

doc. Ing. Zuzana Rowland, MBA, PhD.
Study Department – Vice-Rector for Study Affairs – Rector – Institute of Technology and Business in České Budějovice
Supplier department: Study Department – Vice-Rector for Study Affairs – Rector – Institute of Technology and Business in České Budějovice

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

• Master of Business Administration (programme VŠTE, CZV)

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.

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.
• VANČUROVÁ, Alena a Lenka LÁCHOVÁ. Daňový systém ČR 2014. 12. aktualiz. vyd. V Praze: Vox, 2014, 391 s. ISBN 978-80-87480-23-6

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

Seminar
Tutorial

Teaching Methods

Frontal Teaching

Student Workload

Activities	Number of Hours of Study Workload
	Daily Study	Combined Study
Preparation for Lectures	32	49
Preparation for exam	33	49
Attendance on Lectures	39
Attendance on Seminars/Exercises/Tutorial/Excursion		6
Total:	104	104

Assessment Methods and Assesment Rate

Exam – oral 100 %

Language of instruction

Czech

• Enrolment Statistics (summer 2017, recent)
  
• Permalink: https://is.vstecb.cz/course/vste/summer2017/M_DAN