Projekt Anglicky v odborných předmětech, CZ.1.07/1.3.09/04.0002 Anglicky v odborných předmětech "Support of teaching technical subjects in English“ Tutorial: Business Academy Topic: Taxes Prepared by : Ing. Adam Skovajsa Projekt Anglicky v odborných předmětech, CZ.1.07/1.3.09/04.0002 je spolufinancován Evropským sociálním fondem a státním rozpočtem České republiky.

CONTENT Division of taxes according to the method of determining the tax base Taxes set without reference to the size of the tax base Specific taxes Ad valorem taxes Questions to practise Bibliography 22.11.2018

Division of taxes according to the method of determining the tax base Taxes are divided to: taxes set without reference to the size of the tax base specific taxes ad valorem taxes 22.11.2018

Taxes set without reference to the size of the tax base characteristic example is poll tax in our conditions local fee for operation of assembly system, collection, transportation, sorting, use and disposal of municipal waste may have this structure 22.11.2018

Specific taxes the tax base is expressed in physical volume units or in units measuring physical and chemical qualities of the subject of the tax for example: pure alcohol 22.11.2018

Ad valorem taxes or value taxes their tax base is expressed in monetary units for example: income tax, general tax on consumption 22.11.2018

Questions to practise ? Which tax was in the past set without reference to the size of the tax base? Which tax (fee) has structure of the tax without reference to the size of the tax base? Do ad valorem taxes include income taxes? 22.11.2018

Cloze Characteristic example of tax set without reference to the size of the tax base is tax on …………. Ad valorem is a term expressing……………… of a tax. Tax base must be expressed in monetary units or in ……………… units. 22.11.2018

Bibliography Mužík, J. Management ve vzdělávání dospělých. Praha: EUROLEX BOHEMIA, 2000. ISBN 80-7361-269-7. Operační program Vzdělávání pro konkurenceschopnost, ESF 2007 – 2013. Dostupné na: http://www.msmt.cz/eu/provadeci-dokument-k-op-vzdelavani-pro- konkurenceschopnost Bakeš, M. a kolektiv. Finanční právo. Praha: C. H. Beck. Praha, 2009. ISBN 978-80-7400- 801-6. Vejvodová, H. Kopřiva, J. Právo I – Finanční právo. Brno: VUT v Brně: Fakulta podnikatelská, 2008. ISBN 978-80-214-3730-2. 22.11.2018

Thanks for attention 22.11.2018