FIUNAZMS Property and Consumption Taxation

School of Business Administration in Karvina
Winter 2017
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
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
  • 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
    recommended literature
  • 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
  • SALANIÉ, B. The Economics of Taxation. Cambridge: Massachusetts Institute of Technology, 2012. ISBN 978-0-262-01634-6. 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
English
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).
ActivityDifficulty [h]
Ostatní studijní zátěž76
Přednáška26
Seminář13
Zápočet30
Summary145
The course is also listed under the following terms Winter 2014, Winter 2015, Winter 2016, Winter 2018.
  • Enrolment Statistics (Winter 2017, recent)
  • Permalink: https://is.slu.cz/course/opf/winter2017/FIUNAZMS