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 Tax Qualities of taxes Taxable period Subject of the tax Questions to practise Bibliography 1.1.2019
Tax is mandatory payment, imposed by the law which flows in to the public budget, it is irreversible, non-equivalent and usually non-specific can have various forms taxes have a long history as well as state 1.1.2019
Qualities of taxes obligation to pay tax irreversibility non-equivalency non- specification 1.1.2019
Taxable period is a regular time interval for which the tax base is determined and the tax is collected basic taxable period is 12 months (calendar year) – it is used namely with direct taxes 1.1.2019
Subject of the tax the subject of the tax includes: head - person property – property taxes are currently only additional taxes pension – or income taxes are stimulus tool consumption – consumption taxes are historically the oldest ones (already mentioned in the Bible) 1.1.2019
Questions to practise ? As taxpayers can we seek some consideration? Which taxes are considered the oldest ones? For which group of taxes a taxable period of 12 months is used? 1.1.2019
Cloze The tax has the same history as………………… Tax …………………freedom of individuals. Tax is usually …………………, because no one paying taxes knows what will be financed from these funds 1.1.2019
Bibliography 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. Vančurová, A. Láchová, L. Daňový systém ČR 2010. 1. VOX, a. s. Praha, 2010. 355 s. ISBN 978-80-86324-86-9 1.1.2019
Thanks for attention 1.1.2019