FIUNASDR Tax Administration and Tax Proceedings

School of Business Administration in Karvina
Winter 2017
Extent and Intensity
2/1/0. 5 credit(s). Type of Completion: zk (examination).
Teacher(s)
doc. Ing. Jana Janoušková, 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
The student will acquire knowledge in the field of tax administration in the Czech Republic. The student will be acquainted with the phases of tax proceedings with a focus on the rights and obligations of the tax authority and taxpayers.
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
Course objectives
The aim of the course is to provide students with key information in the field of tax administration and procedural tax proceedings with a focus on the rights and obligations of taxpayers, including the consequences that arise from a breach of duties.
Syllabus
  • . Institutions administering taxes.
    2. Names and principles of tax administration.
    3. Procedural requirements in tax administration.
    4. Submission and procedures of tax administration, registration proceeding.
    5. Tax assessment and additionally tax assessment.
    6. Evidence in tax proceedings and methods for determining the tax.
    7. Tax control.
    8. Corrective and supervisory means in tax proceedings.
    9. Payment and evidence of taxes.
    10. Recover of taxes and execution.
    11 Penalties for breaches of obligations to tax administration.
    12. International cooperation in tax administration.
    13. Restriction of cash payments and related legislation.
Literature
    required literature
  • JAMES, S. a NOBES, CH. The Economics of Taxation. Twelfth edition 2012/2013. Croydon: Philip Allan Publishers, 2012. ISBN 978-1906201-19-7. info
  • AARON, H. a SLEMROD, J. Crisis in Tax Administration. Brookings Institution Press, 2003. ISBN 978-0815796-56-5. info
    recommended literature
  • CALDER, J. Administering Fiscal Regimes for Extractive Industries: A Handbook. International Monetary Fund, 2014. ISBN 978-1475575-17-0. info
Teaching methods
Lecturing
Seminar classes
Assessment methods (in Czech)
Kombinovaná zkouška
Language of instruction
English
Further comments (probably available only in Czech)
The course can also be completed outside the examination period.
Teacher's information
Compulsory attendance at seminars 50 %.
Seminar discussions, final exam
The course is also listed under the following terms Winter 2016, Winter 2018.
  • Enrolment Statistics (Winter 2017, recent)
  • Permalink: https://is.slu.cz/course/opf/winter2017/FIUNASDR