FIUNPSDR Tax Administration and Tax Proceedings

School of Business Administration in Karvina
Winter 2022
Extent and Intensity
2/1/0. 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
Wed 13:55–15:30 A423
  • Timetable of Seminar Groups:
FIUNPSDR/01: Wed 15:35–16:20 A423, Š. Sobotovičová
Prerequisites
FAKULTA(OPF) && TYP_STUDIA(N) && FORMA(P) && ROCNIK(2)
The course can be registered independently on 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 25 student(s).
Current registration and enrolment status: enrolled: 0/25, only registered: 0/25
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.
Learning outcomes
After completing the course, the student will be able to:
- characterize the organization of tax administration;
- define the objective of the tax administration and the persons involved in the tax administration;
- define and understand the various principles applied in tax administration;
- explain tax administration procedures and procedures;
- define and set deadlines;
- orientate oneself in the area of tax payment and tax execution;
- identify sanctions for breaches of obligations;
- define international cooperation;
- define non-cash payments.
Syllabus
  • 1. Tax administration institutions
    The concept and meaning of tax administration. Territorial financial authorities. System of customs authorities.
    2. Principles and procedural requirements of tax administration
    Characteristics of tax administration. Principles of tax administration. Documentation and delivery. Typology of deadlines and their importance for tax proceedings. Counting deadlines. Extension of the deadline and its return to the previous state
    3. Tax administration procedures and procedures
    Types of administration. Tax administration procedures. Registration management. Tax assessment and additional measurement. Evidence in tax proceedings. Methods of tax assessment. Tax audit.
    4. Remedies and supervisory means in tax proceedings
    The principle of two-instance management. Ordinary and extraordinary remedies. Supervisory means 5. Payment of taxes
    Tax records. Tax collection. Enforcement proceedings and tax execution. Tax security.
    6. Consequences of breach of tax administration obligations
    Sanctions for non-compliance with non-monetary obligations. Sanctions related to tax debt. Specific sanctions. Sanctions against the tax administrator.
    7. International cooperation in tax administration
    Legal regulation of international cooperation. Information exchange. International electronic system VIES. Concurrent tax audits. International Assistance in Tax Recovery.
    8. Cash payment restrictions and related legislation
    Obligation to make a cashless payment. Misdemeanor and fine for violating the law.
Literature
    required literature
  • SOBOTOVIČOVÁ, Šárka. Správa daní a daňové řízení: Distanční studijní text. Karviná: Slezská univerzita v Opavě, Obchodně podnikatelská fakulta v Karviné, 2021. 128. ISBN 978-80-7510-450-2. info
  • Zákon č. 254/2004 Sb., o omezení plateb v hotovosti. info
  • Zákon č. 280/2009 Sb., daňový řád, ve znění pozdějších předpisů. info
    recommended literature
  • VANČUROVÁ, A. a V. BONĚK. Správa daní pro ekonomy. Praha: Wolters Kluwer ČR, 2012. ISBN 978-80-7357-701-8. info
    not specified
  • 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
Lecturing
Seminar classes
Assessment methods
Combined exam Assessment methods: continuous test (30% evaluation), individual work (10% evaluation), written test (60% evaluation).
For a successful exam it is necessary to obtain at least 60% of the total number of points.
Language of instruction
Czech
Further comments (probably available only in Czech)
The course can also be completed outside the examination period.
Teacher's information
Requirements for the student: attendance at seminars (60% active participation), continuous test, individual work (report or case study).
The course is also listed under the following terms Winter 2015, Winter 2016, Winter 2017, Winter 2018, Winter 2019, Winter 2020, Winter 2021, Winter 2023, Winter 2024.
  • Enrolment Statistics (Winter 2022, recent)
  • Permalink: https://is.slu.cz/course/opf/zima2022/FIUNPSDR