FIUBKZDS Consumption Taxation

School of Business Administration in Karvina
Summer 2021
Extent and Intensity
12/0/0. 5 credit(s). Type of Completion: zk (examination).
Teacher(s)
Ing. Šárka Sobotovičová, Ph.D. (lecturer)
Guaranteed by
doc. Ing. Jana Janoušková, Ph.D.
Department of Finance and Accounting – School of Business Administration in Karvina
Contact Person: Ing. Ivana Koštuříková, Ph.D.
Timetable
Sat 6. 3. 9:45–11:20 A501, Sat 27. 3. 9:45–11:20 A501, Sat 24. 4. 9:45–11:20 A501
Prerequisites
FAKULTA(OPF) && TYP_STUDIA(B) && FORMA(K)
There are no conditions to complete the course and the course can be recorded independently from other courses.
Course Enrolment Limitations
The course is only offered to the students of the study fields the course is directly associated with.

The capacity limit for the course is 40 student(s).
Current registration and enrolment status: enrolled: 0/40, only registered: 0/40
fields of study / plans the course is directly associated with
Course objectives
The aim of the course is to provide students with key information on taxes on consumption. It focuses on the consumption tax in the Czech Republic, specifically on the practical operation of value added tax, excise duties and energy taxes. The student will get acquainted with principles of indirect taxes in context with the current legislation. The student will acquire theoretical and practical knowledge in the field of value added tax, excise duties and environmental taxes, which will enable him to deal with the standard but also complex situations related to consumption taxation.
Learning outcomes
After completing the course, the student will be able to:
- clarify the historical context and development of consumption taxes;
- understand the VAT harmonization process;
- identify the components of VAT, excise duties and energy taxes;
- apply the acquired knowledge in practice.
Syllabus
  • 1. Introduction to consumption taxation.
    2. Value added tax, tax Act and basics expressions. Registration for VAT.
    3. Chargeable events, the place of performance, tax base, tax rate.
    4. Exempt supplies without the right to deduct. Special regimes. Tax refund and selling goods at excluding tax prices.
    5. The right to deduction. Tax documents.
    6. Exempt supplies with the right to deduct. Supplies of goods to the EU and acquisition of goods from the EU.
    7. The place of supply of services. The application of VAT on services.
    8. The application of VAT on imports and exports.
    9. Administration of value added tax and tax forms.
    10. Selective taxes on consumption. Administration of excise duties and tax forms.
    11. Tax on mineral oils. Tax on tobacco products and labeling of tobacco products.
    12. Tax on spirits, tax on beer and tax on wine.
    13. Environmental taxes, their significance and administration. Tax from natural gas and other gases. Tax from solid fuels. The electricity tax.
Literature
    required literature
  • Daňové zákony a předpisy související - v aktuálním znění. info
    recommended literature
  • VANČUROVÁ, A. a L. LÁCHOVÁ. Daňový systém ČR 2014. Praha: VOX, 2014. ISBN 978-80-87480-23-6. info
    not specified
  • SOBOTOVIČOVÁ, Šárka and Jana JANOUŠKOVÁ. Nepřímé daně v České republice: Distanční studijní text. 1st ed. Karviná, 2018, 125 pp. ISBN 978-80-7510-298-0. info
  • JAMES, S. a CH. NOBES. The Economics of Taxation: Principles, Policy, and Practice. London: Fiscal publications, 2016. ISBN 978-1906201-32-6. info
Teaching methods
Skills demonstration
Assessment methods
Combined exam Assessment methods: Continuous test, individual activity, combined exam (points from the written exam, continuous test and individual activity are added up).
Language of instruction
Czech
Further comments (probably available only in Czech)
Study Materials
The course can also be completed outside the examination period.
Information on the extent and intensity of the course: Přednáška 12 HOD/SEM.
Teacher's information
Requirements for the student: individual activity, continuous test.
The course is also listed under the following terms Summer 2015, Summer 2016, Summer 2017, Summer 2018, Summer 2019, Summer 2020.
  • Enrolment Statistics (recent)
  • Permalink: https://is.slu.cz/course/opf/summer2021/FIUBKZDS