Introduction to taxes, the construction element of taxes, introduction to tax policies

Determining taxes, the basic construction elements of taxes, tax policy in the Czech Republic and the EU.

The tax system in the Czech Republic

The structure of the tax system and its development after 1993, direct and indirect tax, social security and its position within the Czech tax system, requirements for the tax system.

Corporate income tax I

Taxpayers, the subject of the tax, determining the tax base.

Corporate income tax II

Deductions from the tax base, tax credit, tax calculation and procedural obligations.

Personal income tax I

Taxpayers, the subject of the tax, the structure of the tax base and rules for determining the component tax bases.

Personal income tax II

Deductions from the tax base, tax credit, tax calculation and procedural obligations.

Social security

Participation in the social security system, determining the tax assessment base with regard to the existence of the minimal and maximum assessment base, concurrent participation, paying the insurance, including procedural obligations.

Value added tax I

The principle of VAT and the importance of reverse charge, the subject of the tax, taxable and non-taxable events, claiming deductions and its reduction, entities in the VAT system

Value added tax II

Intra-community events, calculating the tax and procedural obligations.

Road tax

The subject of the tax and the taxpayers, determining the tax base, calculating the tax and procedural obligations.

Property tax

The subject of the tax and the taxpayers, determining the tax base, calculating the tax and procedural obligations in property tax and property acquisition tax.

Introduction to tax administration

Essential entrepreneurs’ obligations (entities in tax administration, principles of tax administration, deadlines in tax administration, tax statements, procedure to removing doubts, tax inspection, determining tax by means of tools, sanctions).