N_BR_DAP_p Tax Aspects of Business

NEWTON University
winter 2026
Extent and Intensity
1/1. 4 credit(s). Type of Completion: graded credit.
Teacher(s)
Ing. Pavlína Žukovská (lecturer)
Ing. Pavlína Žukovská (seminar tutor)
Ing. et Ing. Pavel Semerád, Ph.D., MBA (alternate examiner)
Guaranteed by
Ing. Roman Brauner, Ph.D., MBA, LL.M.
Centre for Accounting and Taxes – Academic Department – NEWTON University
Prerequisites (in Czech)
(! N_BA_DAP_p Tax Aspects of Business ) && (! N_BA_DAP_k Tax Aspects of Business )&& (! N_BR_DAP_p Tax Aspects of Business )&& (! N_BR_DAP_k Tax Aspects of Business )&& (! N_PH_DAP_p Tax Aspects of Business )&& (! N_PH_DAP_k Tax Aspects of Business )
Course Enrolment Limitations
The course is offered to students of any study field.
Course objectives

The student is able to understand the range of concepts used in connection with tax issues, as well as the principles and mechanisms of individual taxes within the tax system of the Czech Republic. The main emphasis is placed on knowledge of income tax, value added tax, and real estate tax. The student will also become familiar with the process of preparing tax returns.

Syllabus
  • Přednášky 1) Introduction to the tax system of the Czech Republic (direct and indirect taxes, basic terminology, Tax Code) 2) Personal income tax (tax resident, tax base, exempt income, employment income) 3) Personal income tax (flat-rate tax, self-employment income, capital income, rental income, other income, non-taxable parts of the tax base) 4) Corporate income tax 5) Value added tax 6) Real estate tax, revision Cvičení 1) Tax terminology, introduction to income tax 2) Personal income tax (employment income) 3) Personal income tax (self-employment income, comprehensive examples) 4) Corporate income tax 5) Value added tax 6) Real estate tax, revision, credit test

Literature
  • ZÍDKOVÁ, Hana . 2023. Daň z přidané hodnoty: efektivita jejího systému a výběru v Evropské unii. 179 s. Oeconomica. ISBN 978-80-245-2487-0.
  • MARKOVÁ, Hana. 2024. Daňové zákony: Úplná znění k 1.1.2024. Praha: GRADA Publishing, 333 s. ISBN 978-80-271-5243-8.
  • KRAJŇÁK, Michal. 2024. Daň z nemovitých věcí v České republice. GRADA Publishing, 100 s.ISBN 978-80-7623-121-4.
Assessment methods

graded credit

Language of instruction
Czech
Further Comments
The course is taught annually.
The course is also listed under the following terms winter 2024, summer 2025, winter 2025.
  • Enrolment Statistics (winter 2026, recent)
  • Permalink: https://is.newton.cz/course/nu/winter2026/N_BR_DAP_p