OPF:UCNPZMS Property and Consumption Taxat - Course Information

UCNPZMS Property and Consumption Taxation

Extent and Intensity

2/1/0. 5 credit(s). Type of Completion: z (credit).

Teacher(s)

doc. Ing. Jana Janoušková, Ph.D. (lecturer)
Ing. Šárka Sobotovičová, Ph.D. (lecturer)
doc. Ing. Jana Janoušková, Ph.D. (seminar tutor)
Ing. Šárka Sobotovičová, Ph.D. (seminar tutor)

Guaranteed by

doc. Ing. Jana Janoušková, Ph.D.
Department of Finance and Accounting – School of Business Administration in Karvina

Prerequisites

There are no conditions to complete the course and the course can be recorded independently from other courses

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

• Banking (programme OPF, N_HOSPOL)
• Business Economics in Trade and Services (programme OPF, N_EKOMAN)
• Marketing and Management (programme OPF, N_EKOMAN)
• Accounting and Taxes (programme OPF, N_EKOMAN)
• Public Economy and Administration (programme OPF, N_HOSPOL)

Course objectives

The aim of the course is to provide students with key information on direct tax property type, their importance and position in the Czech Republic in comparison with EU countries. Emphasis is placed on theoretical knowledge and practical application of property taxes. The aim of course is also to provide students with essential knowledge in consumption taxation, their characteristic, development and mechanism of tax collection.

Syllabus

• 1. Direct tax property type, the concept of public finance reform.
  2. Road tax.
  3. Using of a motor vehicle in context with taxation.
  4. Transfer taxes.
  5. Inheritance tax.
  6. Gift tax.
  7. Real-estate transfer tax.
  8. Real-estate tax.
  9. Practical application of the property tax.
  10. Consumption taxes (VAT and Excise duty in the Czech Republic).
  11. The mechanism of VAT collection.
  12. The mechanism of Excise duty collection.
  13. Energy taxation.
  

Literature

required literature
• Vybrané články z odborných časopisů. info
• Taxation trends in the European Union 2012. Luxembourg: Publications Office of the European, 2012. ISBN 978-92-79-21209-3. info
• JAMES, S., NOBES, Ch. The Economics of Taxation. Twelfth edition 2012/2013. Croydon: Philip Allan Publishers, 2012. ISBN 978-1906201-19-7. info
• VANČUROVÁ, A., LÁCHOVÁ, L. Daňový systém ČR 2010 aneb učebnice daňového práva. Praha: VOX, 2010. ISBN 978-80-86324-86-9. info
• RADVAN, M. Zdanění majetku v Evropě. Praha: C.H.Beck, 2007. ISBN 978-80-7179-563-6. info
• JANOUŠKOVÁ, J. Daně a daňová politika B. Karviná: SU OPF, 2006. ISBN Bez ISBN. info
• KUBÁTOVÁ, K. Daňová teorie a politika. Praha: ASPI, 2006. ISBN 80-7357-205-2. info

recommended literature
• SALANIÉ, B. The Economics of Taxation. Cambridge: Massachusetts Institute of Technology, 2012. ISBN 978-0-262-01634-6. info
• [1] European Commission, 2012. Tax reforms in EU Member States. Tax policy challenges for economic growth and fiscal sustainability. Luxembourg: Office for Official Publications of, 2012. ISBN 978-92-79-26383-5. info
• DVOŘÁKOVÁ, L. A KOL. Daně I., Daně II. Praha: Bilance, 2001. ISBN 80-86371-10-7. info
• STIGLITZ, J. E. Economics of the Public Sector. New York: W. W. Norton & Company, Inc., 1986. ISBN 0-393-01808-3. info

Teaching methods

Skills demonstration
Seminar classes

Assessment methods

Credit

Language of instruction

Czech

Further comments (probably available only in Czech)

The course can also be completed outside the examination period.

Teacher's information

attendance at seminars 50 %, ongoing test (min. 70% success rate) and course credit (combined).

Activity	Difficulty [h]
Ostatní studijní zátěž	76
Přednáška	26
Seminář	13
Zápočet	30
Summary	145

• Enrolment Statistics (recent)
  
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