VŠTE:M_DAN Taxes, Finantial and Administr - Course Information
M_DAN Taxes, Finantial and Administrative Law
Institute of Technology and Business in České Budějovicesummer 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.
Lifelong learning Centre – Directorate of Study Administration and Lifelong Learning – 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
- 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.
- 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
Activities Number of Hours of Study Workload Daily Study Combined Study Preparation for Lectures 26 50 Preparation for exam 39 48 Attendance on Lectures 39 Attendance on Seminars/Exercises/Tutorial/Excursion 6 Total: 104 104 - 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
- Enrolment Statistics (summer 2019, recent)
- Permalink: https://is.vstecb.cz/course/vste/summer2019/M_DAN