Projekt Anglicky v odborných předmětech, CZ.1.07/1.3.09/

Prezentace na téma: "Projekt Anglicky v odborných předmětech, CZ.1.07/1.3.09/"— Transkript prezentace:

1 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/ je spolufinancován Evropským sociálním fondem a státním rozpočtem České republiky.

2 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

3 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

4 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

5 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

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

7 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?

8 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.

9 Bibliography Mužík, J. Management ve vzdělávání dospělých. Praha: EUROLEX BOHEMIA, ISBN Operační program Vzdělávání pro konkurenceschopnost, ESF 2007 – 2013. Dostupné na: konkurenceschopnost Bakeš, M. a kolektiv. Finanční právo. Praha: C. H. Beck. Praha, ISBN Vejvodová, H. Kopřiva, J. Právo I – Finanční právo. Brno: VUT v Brně: Fakulta podnikatelská, ISBN

10 Thanks for attention