FIUBKZMA Property Taxation

School of Business Administration in Karvina
Winter 2023
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 13. 10. 8:05–9:40 B308, Fri 10. 11. 8:05–9:40 B308, Fri 8. 12. 8:05–9:40 B308
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 35 student(s).
Current registration and enrolment status: enrolled: 21/35, only registered: 0/35
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
After completing the course, the student will be able to:
- understand the basic context of property taxes and their current status;
- define the road tax and clarify the objective of vehicle taxation;
- understand the context of vehicle use in business;
- apply the acquired knowledge in practical calculations;
- define and identify gratuitous income and its taxation;
- understand the importance of real estate tax in terms of fiscal autonomy;
- calculate and determine the amount of real estate tax.
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
  • Webový portál Finanční správy ČR. info
  • EU. Taxation Trends in the European Union. Edition 2017. Luxembourg: Publications Office of, 2017. ISBN 978-92-79-65721-4. info
  • KUBÁTOVÁ, K. Daňová teorie a politika. Praha: Wolters Kluwer, 2015. ISBN 978-80-7478-841-3. 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
  • RADVAN, M. Zdanění majetku v Evropě. Praha: C.H.Beck, 2007. ISBN 978-80-7179-563-6. info
Teaching methods
Skills demonstration
Seminar classes
Assessment methods
combined exam Assessment methods: continuous test, individual activity, combined exam (points from the written exam, continuous test and individual activities are added up).
Language of instruction
Czech
Further comments (probably available only in Czech)
The course can also be completed outside the examination period.
Information on the extent and intensity of the course: Přednáška 16 HOD/SEM.
Teacher's information
Requirements for the student: individual activity, continuous test.
The course is also listed under the following terms Winter 2018, Winter 2019, Winter 2020, Winter 2021, Winter 2022, Winter 2024.
  • Enrolment Statistics (Winter 2023, recent)
  • Permalink: https://is.slu.cz/course/opf/winter2023/FIUBKZMA