FIUNPZMS Property and Consumption Taxation

School of Business Administration in Karvina
Winter 2020
Extent and Intensity
2/1/0. 5 credit(s). Type of Completion: z (credit).
Teacher(s)
Ing. Šárka Sobotovičová, Ph.D. (lecturer)
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
Contact Person: Ing. Ivana Koštuříková, Ph.D.
Timetable
Tue 12:15–13:50 B207
  • Timetable of Seminar Groups:
FIUNPZMS/01: Tue 13:55–14:40 B207, Š. Sobotovičová
Prerequisites
FAKULTA(OPF) && TYP_STUDIA(N) && FORMA(P)
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 15 student(s).
Current registration and enrolment status: enrolled: 0/15, only registered: 0/15
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
  • JANOUŠKOVÁ, J., Š. SOBOTOVIČOVÁ. Zdanění majetku a spotřeby. Karviná: SU OPF, 2014. ISBN 978-80-7248-973-2. 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
    recommended literature
  • Daňové zákony a předpisy související - v aktuálním znění. info
  • Vybrané články z odborných časopisů. info
  • Taxation Trends in the European Union. 2013. URL info
  • SALANIÉ, B. The Economics of Taxation. Cambridge: Massachusetts Institute of Technology, 2012. ISBN 978-0-262-01634-6. info
  • JAMES, S., NOBES, Ch. The Economics of Taxation. Twelfth edition 2012/2013. Croydon: Philip Allan Publishers, 2012. ISBN 978-1906201-19-7. 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)
Study Materials
The course can also be completed outside the examination period.
Teacher's information
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 2017, Winter 2018, Winter 2019.
  • Enrolment Statistics (recent)
  • Permalink: https://is.slu.cz/course/opf/winter2020/FIUNPZMS