Course detail
Tax System of the Czech Republic
FEKT-BPC-DSYAcad. year: 2025/2026
This course gives information about the structure of the taxation system of the Czech Republic. There is a brief explanation of the single-entry bookkeeping principles including the basic knowledge of law rules related to small business.Finally, the course informs about institutions of government, which have the biggest influence on business, and step-by-step rules of communication with those institutions. Solved tax examples included.
Language of instruction
Number of ECTS credits
Mode of study
Guarantor
Department
Entry knowledge
Rules for evaluation and completion of the course
Attendance 75%.
Aims
1.The basic knowledge of taxation system of the Czech Republic.
2.Ability of single-entry bookkeeping.
3.The knowledge of basic administration related to small business.
Study aids
Prerequisites and corequisites
Basic literature
Recommended reading
Classification of course in study plans
- Programme BPC-AMT Bachelor's 0 year of study, winter semester, elective
- Programme BPC-AUD Bachelor's
specialization AUDB-ZVUK , 0 year of study, winter semester, elective
specialization AUDB-TECH , 0 year of study, winter semester, elective - Programme BPC-ECT Bachelor's 0 year of study, winter semester, elective
- Programme BPC-IBE Bachelor's 0 year of study, winter semester, elective
- Programme BPC-MET Bachelor's 0 year of study, winter semester, elective
- Programme BPC-SEE Bachelor's 0 year of study, winter semester, elective
- Programme BPC-TLI Bachelor's 0 year of study, winter semester, elective
- Programme BPC-NCP Bachelor's 0 year of study, winter semester, elective
- Programme BPC-EMU Bachelor's 0 year of study, winter semester, elective
- Programme BIT Bachelor's 1 year of study, winter semester, elective
- Programme BIT Bachelor's 1 year of study, winter semester, elective
Type of course unit
Lecture
Teacher / Lecturer
Syllabus
2.Selected kinds of taxes - principles, calculation
3.Singl-entry bookkeeping
4.Trade law
5.Social and health insurance charges
6.Small business - setting up, expiry, related obligations
Fundamentals seminar
Teacher / Lecturer
Syllabus
2.Selected kinds of taxes - principles, calculation
3.Singl-entry bookkeeping
4.Trade law
5.Social and health insurance charges
6.Small business - setting up, expiry, related obligations