M_DAN Taxes, Finantial and Administrative Law
Institute of Technology and Business in České Budějovicewinter 2022
- Extent and Intensity
- 4/0/0. 4 credit(s). Type of Completion: zk (examination).
- Teacher(s)
- doc. Ing. Simona Hašková, Ph.D. (lecturer)
doc. Ing. Jarmila Straková, Ph.D., MBA (lecturer)
prof. Ing. Marek Vochozka, MBA, Ph.D., dr. h.c. (lecturer) - Guaranteed by
- Ing. Kristýna Ludwigová
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: No timetable has been entered into IS. S. Hašková, J. Straková, M. Vochozka, CZV MBA
- 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 (recent)
- Permalink: https://is.vstecb.cz/course/vste/winter2022/M_DAN