FIUBKZMA Property Taxation

School of Business Administration in Karvina
Winter 2026
Extent and Intensity
16/0/0. 5 credit(s). Type of Completion: zk (examination).
Teacher(s)
Ing. Šárka Sobotovičová, Ph.D. (lecturer)
Mgr. Tetiana Konieva, Ph.D. (assistant)
Guaranteed by
Ing. Šárka Sobotovičová, Ph.D.
Department of Finance and Accounting – School of Business Administration in Karvina
Contact Person: Ing. Ivana Koštuříková, Ph.D.
Timetable
Fri 9. 10. 11:25–13:00 B207, Fri 30. 10. 11:25–13:00 B207, Fri 4. 12. 11:25–13:00 B207
Prerequisites
FAKULTA(OPF) && TYP_STUDIA(B) && FORMA(K) && (ROCNIK(2) || ROCNIK(3))
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 50 student(s).
Current registration and enrolment status: enrolled: 39/50, only registered: 4/50
fields of study / plans the course is directly associated with
Course objectives
The aim of the course is to acquaint students with property taxation. Students will be acquainted with the road tax and tax context of vehicle use in business. Furthermore, the aim of the course is to clarify the issue of taxation of property transfers, according to inheritance and gift taxes and also according to current legislation. Students will be acquainted with the taxation of real estate in terms of their ownership, but also in their transfer for consideration.
Learning outcomes
The student will explain the basic context of property-related taxes, list and   specify property-related taxes, define road tax, identify the road tax payer, define the taxable amount and determine the partial tax amount for individual vehicles and the total tax, define and correctly identify expenses relating to the business use of a vehicle, define the tax implications of employees using vehicles for private purposes, explain the application and significance of environmental aspects in road tax, and distinguish their impact on the amount of tax. The student will complete a road tax return and calculate the amount of registration fees. Students will explain and analyse toll rates in relation to a vehicle’s emissions and describe aspects of sustainable transport. Students will define and categorise income received free of charge; explain the significance and principles of gift tax, inheritance tax and property transfer tax in the context of tax theory and historical development; explain the historical development of property taxation; and distinguish between and identify various principles and approaches to the taxation of property and immovable assets. The student will identify the taxpayer liable for property tax, define the taxable item and the tax base, and determine the tax rates and coefficients for individual properties. The student will apply the calculation of both the partial and total tax and complete a property tax return.
Syllabus
1. Direct property taxes
Theory and development of property taxation. Types and properties of property taxes. The position of property taxes within the tax system and their importance.
2. Road tax
Determination of basic concepts. Tax base. Tax rates, tax reductions. Tax exemption. Administration and payment of road tax. Practical application of road tax, determination of advances and tax calculation. Tax return.
3. Tax context of vehicle use in business
Tax deductible expenses. Flat - rate transport costs. Employee use of vehicles.
4. Gratuitous performance
Property benefit. Free income. Tax exemption. Taxation of gratuitous income by natural and legal persons.
5. Taxation of gifts and inheritance
Genesis of taxation of gifts and inheritance. Approaches to taxation. Taxes and fees levied in connection with death.
6. Real estate acquisition tax
Determination of basic concepts. Tax base and tax rate. Tax exemption. Administration and payment of real estate acquisition tax. Practical determination of the tax base and tax calculation. Development of taxation of property transfer for consideration.
7. Real estate taxation
Theoretical background and development. Principles and approaches to taxation. The importance of real estate tax in terms of fiscal autonomy of municipalities.
8. Real estate tax
Land tax. Building tax. Determination of basic concepts. Tax base. Tax rates, coefficients and their application. Tax exemption. Administration and payment of real estate tax. Practical application of real estate tax and tax calculation.
Literature
    required literature
  • Daňové zákony a související předpisy ? v aktuálním znění. info
  • JANOUŠKOVÁ, J. a Š. SOBOTOVIČOVÁ. Zdanění majetku. Karviná: SU OPF. (k dispozici na univerzitním po, 2018. info
  • VANČUROVÁ, A. a L. LÁCHOVÁ. Daňový systém ČR 2016. Praha: 1. VOX, 2016. ISBN 978-80-87480-44-1. info
    recommended literature
  • RADVAN, M. Zdanění majetku v Evropě. Praha: C.H.Beck, 2007. ISBN 978-80-7179-563-6. info
  • Webový portál Finanční správy ČR. info
  • KUBÁTOVÁ, K. Daňová teorie a politika. Praha: Wolters Kluwer, 2015. ISBN 978-80-7478-841-3. info
  • EU. Taxation Trends in the European Union. Edition 2017. Luxembourg: Publications Office of, 2017. ISBN 978-92-79-65721-4. info
  • JAMES, S. and Ch. NOBES. The Economics of Taxation: Principles, Policy and Practice. 12th ed. Birmingham: Fiscal Publications, 2012. ISBN 978-1906201-19-7. info
Teaching methods
Frontal teaching, self-study, one-to-one tuition, cooperative learning, ‘buzzing groups’, algorithmic approaches, case-study-based teaching, group discussion.
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
Teacher's information
Requirements for the student: individual activity, continuous test.
Further comments (probably available only in Czech)
The course can also be completed outside the examination period.
The course is also listed under the following terms Winter 2018, Winter 2019, Winter 2020, Winter 2021, Winter 2022, Winter 2023, Winter 2024, Winter 2025.
  • Enrolment Statistics (recent)
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