Comparative Financial and Tax Law

Tutors:
          JUDr. et Mgr. Taťána Špírková
          office no. 54b / building B
          e-mail: tatana.spirkova(at)upol.cz

          consulting hours: Monday 9:30 – 11:00

 Objective of Course:

• the knowledge of the state financial bodies and the budgetary process in the Czech Republic and its comparison with situations in the course participants’ countries,
• the knowledge of concrete taxes of the actual Czech tax systém, comparison of concrete taxes of the actual Czech tax system with taxes in participants’ countries.

Themes of Lessons:

1.     Introduction to Course. The Concept of Financial Law and its Sources.

2.     Tax System of the Czech Republic

3.     Real Estate Tax

4.     Income Taxes, Personal Income Tax

5.     Road Tax

6.     Value-added tax, Environmental Taxes

7.     Local Charges vs. Municipal Taxes

8.     Tax Administration

9.     Subjects of Financial Relationships - Financial/State Authorities in the CR

10.   , 11. State Budget and Local Budgets in the CR, Budgetary Process in the CR

12.   Examination Lesson

Learning outcomes and competences:

• students who have completed this course will gain the knowledge and skills in the area of financial and tax law in the Czech republic

Requirements:

• to get an examination students are to fulfill the reguired extent of an attendance at the lectures and get throught the final test