FIUNPSDR Tax Administration and Tax Proceedings

School of Business Administration in Karvina
Winter 2017
Extent and Intensity
2/1/0. 5 credit(s). Type of Completion: zk (examination).
Teacher(s)
doc. Ing. Jana Janoušková, Ph.D. (lecturer)
doc. Ing. Jana Janoušková, Ph.D. (seminar tutor)
Ing. Šárka Sobotovičová, Ph.D. (seminar tutor)
Guaranteed by
doc. Ing. Jana Janoušková, Ph.D.
Department of Finance and Accounting – School of Business Administration in Karvina
Contact Person: Ing. Ivana Koštuříková, Ph.D.
Prerequisites
The student will acquire knowledge in the field of tax administration in the Czech Republic. The student will be acquainted with the phases of tax proceedings with a focus on the rights and obligations of the tax authority and taxpayers.
Course Enrolment Limitations
The course is also offered to the students of the fields other than those the course is directly associated with.
fields of study / plans the course is directly associated with
Course objectives
The aim of the course is to provide students with key information in the field of tax administration and procedural tax proceedings with a focus on the rights and obligations of taxpayers, including the consequences that arise from a breach of duties.
Syllabus
  • . Institutions administering taxes.
    2. Names and principles of tax administration.
    3. Procedural requirements in tax administration.
    4. Submission and procedures of tax administration, registration proceeding.
    5. Tax assessment and additionally tax assessment.
    6. Evidence in tax proceedings and methods for determining the tax.
    7. Tax control.
    8. Corrective and supervisory means in tax proceedings.
    9. Payment and evidence of taxes.
    10. Recover of taxes and execution.
    11 Penalties for breaches of obligations to tax administration.
    12. International cooperation in tax administration.
    13. Restriction of cash payments and related legislation.
Literature
    required literature
  • VANČUROVÁ, A. a V. BONĚK. Správa daní pro ekonomy. Praha: Wolters Kluwer ČR, 2012. ISBN 978-80-7357-701-8. info
  • JAMES, S. a NOBES, CH. The Economics of Taxation. Twelfth edition 2012/2013. Croydon: Philip Allan Publishers, 2012. ISBN 978-1906201-19-7. info
  • DUBŠEKOVÁ, L. Meritum: Daňový řád 2011. Praha: Wolters Kluwer ČR, 2011. ISBN 979-80-7557-650-9. info
  • AARON, H. a SLEMROD, J. Crisis in Tax Administration. Brookings Institution Press, 2003. ISBN 978-0815796-56-5. info
    recommended literature
  • Zákon č. 254/2004 Sb., o omezení plateb v hotovosti. info
  • Zákon č. 280/2009 Sb., daňový řád, ve znění pozdějších předpisů. info
  • CALDER, J. Administering Fiscal Regimes for Extractive Industries: A Handbook. International Monetary Fund, 2014. ISBN 978-1475575-17-0. info
  • KOBÍK, J. a A. KOHOUTKOVÁ. Daňový řád s komentářem. Praha: ANAG, 2013. ISBN 978-80-7263-769-0. info
  • ŠRETR, V. Daňová kontrola z pohledu daňového řádu. Praha: Linde, 2011. ISBN 978-80-7201-856-7. info
  • MATYÁŠOVÁ, L. a M. E. GROSSOVÁ. Daňový řád s komentářem, důvodovou zprávou a a judikaturou ve znění zák. č. 30/2011 Sb. Praha: Leges, 2011. ISBN 978-80-87212-70-7. info
  • KOPŘIVA, M. a J. NOVOTNÝ. Manuál k daňovému řádu. Ostrava: Sagit, 2011. ISBN 978-80-7208-837-9. info
Teaching methods
Lecturing
Seminar classes
Assessment methods (in Czech)
Kombinovaná zkouška
Language of instruction
Czech
Further comments (probably available only in Czech)
The course can also be completed outside the examination period.
Teacher's information
https://elearning.opf.slu.cz/course/view.php?id=567
The course is also listed under the following terms Winter 2015, Winter 2016, Winter 2018, Winter 2019, Winter 2020, Winter 2021, Winter 2022, Winter 2023, Winter 2024.
  • Enrolment Statistics (Winter 2017, recent)
  • Permalink: https://is.slu.cz/course/opf/winter2017/FIUNPSDR