International Taxation and Tax Systems
Ing. Šárka Sobotovičová, Ph.D.
International Taxation and Tax Systems
Ing. Šárka Sobotovičová, Ph.D.
International Taxation and Tax Systems

OPF: FIUNAMDS International Taxation and Tax Systems (léto 2021)

Cíle předmětu

The aim of the course is to familiarize students with tax issues in connection with the involvement of the Czech Republic into international economic structures and tax harmonization within the European Union. Students will also be acquainted with EU legal instruments in the field of direct and indirect taxes.

Výstupy z učení

After completing the course, the student will be able to:
- clarify the historical context and development of taxes and tax policy;
- understand the VAT harmonization process;
- identify basic elements of corporate income taxes, personal income taxes, property taxes, VAT, excise duties and energy taxes;
- understand Conventions for avoidance of double taxation.

Výukové metody

Lecture with presentation in Power-point

Metody hodnocení

Combined exam Assessment methods: individual activities, combined exam (points from the written exam and individual activities are added up).

Sylabus předmětu

Basic information
  • Syllabus: a link to the course syllabus can be found by expanding the "Info" item to the right below the introductory image on the main page of the interactive course syllabus.
  • You can find the schedule, the teacher (incl. The link to the personal cards), the summary of the course (exams, points ...) after logging in to IS SU using the "Student" tile by opening the menu for the given course.

Teacher
Ing. Šárka Sobotovičová, Ph.D. - lecturer and seminat tutor
Study plan and organization
  • The course is divided into 13 blocks of lectures and seminars according to a set schedule.
  • The content of the course can be found in the syllabus.
  • Study materials can be found in the Study Materials and Presentations folder.
  • Tasks for seminars are in the Seminars folder.

Conditions

  • Individual works and discussions 2x20 points
  • Final exam test 60 points
  • Total 100 points
  • To pass this course, it is necessary to score a mark of at least 60% overall. There are no further requirements.
  • Topics for individual works can be found in Individual Tasks folder.

Evaluation

  • A   92 - 100 points
  • B   84 - 91 points
  • C   76 - 83 points
  • D   68 - 75 points
  • E   60 - 67 points
  • F   less than 60 points

Recommended sources

EU
Taxation and Customs Union
OECD
Taxation

Study Materials and Presentations
Kapitola obsahuje:
1
Obrázek
12
PDF

Seminars
Kapitola obsahuje:
1
Studijní text
Individual Tasks
Kapitola obsahuje:
1
Studijní text
Week 4

Předchozí
Následující

Předměty

  • OPF: FIUNAMDS International Taxation and Tax Systems (léto 2021)
Operace
Prohlédnout vše
Průvodce změnami Interaktivních osnov