Course objectives

The aim of the course is to provide students with key information on taxes on consumption. It focuses on the consumption tax in the Czech Republic, specifically on the practical operation of value added tax, excise duties and energy taxes. The student will get acquainted with principles of indirect taxes in context with the current legislation. The student will acquire theoretical and practical knowledge in the field of value added tax, excise duties and environmental taxes, which will enable him to deal with the standard but also complex situations related to consumption taxation.

Learning outcomes

After completing the course, the student will be able to:
- clarify the historical context and development of consumption taxes;
- understand the VAT harmonization process;
- identify the components of VAT, excise duties and energy taxes;
- apply the acquired knowledge in practice.

Teaching methods

Skills demonstration

Assessment methods

Combined exam Assessment methods: Continuous test, individual activity, combined exam (points from the written exam, continuous test and individual activity are added up).