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

Week 4

Study Materials and Presentations

Introduction

  • This course provides an introduction to the issues surrounding the international taxation and tax systems.
  • In the first three lessons we will deal with the introduction to taxation and tax systems.
  • Next we will focus on individual types of taxes. We will address tax harmonization within the EU as well as international taxation.
  • You will also acquire knowledge of the area of double taxation and differences between taxation of residents and non-residents.


Seminars

Here you will find tasks for seminars.

Individual Tasks

Individual work and discussion on assigned topics:

1. application of VAT, GST or other sales tax in the selected state 20 points

2. tax system in the selected state 20 points



Week 4

Week 4

Obsah není zveřejněný.