Course: Finance 1

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Course title Finance 1
Course code KMA/F1N
Organizational form of instruction Lecture + Exercise
Level of course Bachelor
Year of study not specified
Semester Summer
Number of ECTS credits 3
Language of instruction Czech
Status of course Compulsory, Compulsory-optional
Form of instruction Face-to-face
Work placements This is not an internship
Recommended optional programme components None
Lecturer(s)
  • Bohanesová Eva, Mgr. Ph.D.
  • Dostálová Petra, Ing.
Course content
1. Public finance. State budget. 2. Social insurance system: Social insurance, health insurance. 3. Tax System in the Czech Republic. Taxes and charges administration law. 4. Income tax law: Dependent activity and function benefit income tax, personal income tax, self-employed persons and legal entity income tax. 5. Value added tax (VAT). 6. Consumer taxes. Duty. 7. Road tax. 8. Death duty, gift tax, real estate-transfer tax, real estate tax. 9. Ecological tax, biofuel duty.

Learning activities and teaching methods
Lecture, Demonstration, Projection (static, dynamic)
  • Semestral Work - 35 hours per semester
  • Attendace - 39 hours per semester
  • Homework for Teaching - 15 hours per semester
Learning outcomes
To understand the Czech state budget structure, tax laws and social insurance system
Knowledge, comprehension To be able to orientate oneself in Czech laws for public finance.
Prerequisites
Knowledge of the Czech social insurance system and the Czech tax system - advantage.

Assessment methods and criteria
Student performance, Seminar Work

Requirements on students: Credit: the student has to solve a problem concerning health and social insurance and personal income tax.
Recommended literature
  • Daňové zákony v platném znění.
  • J. Zlámal a kol. (2007). Podniková ekonomie a management. PřF UP Olomouc.
  • J. Zlámal. (2004). Vybrané kapitoly z aplikované ekonomie. Olomouc, FF UP.
  • M. Grossová. (2002). Finanční úřad a vy. ERA Brno.


Study plans that include the course
Faculty Study plan (Version) Branch of study Category Recommended year of study Recommended semester
Faculty of Science Mathematics-Economics of Banking / Insurance Systems (1) Mathematics courses 2 Summer
Faculty of Science Applications of Mathematics in Economy (2015) Mathematics courses 1 Summer