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: Economy 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 Tax system of the Czech Republic Tax mix Income taxes
Property taxes Taxes on consumption Division of taxes on consumption Social insurance Questions to practise Bibliography

3 Tax system of the Czech Republic
Taxes Income taxes Property taxes basic selective Taxes on consumption Social insurance

4 Tax mix indicates, which type of taxes the state prefers and which type it reduces the importance of individual types of taxes is most often measured by the proportion of one type of tax revenue in total tax revenue

5 Income taxes For its directness and thus more optimal possibility to use social elements they are much observed and very often used as a tool of control They are our third most important budget revenue They are divided into: Income tax on legal entity Income tax on natural person

6 Property taxes are just additional tax revenue
favourite object of property taxes are real estates for example real estate taxes can be found in all EU states they are divided into: real estate taxes: on land on building Transfer taxes: inheritance tax gift tax real estate transfer tax

7 Taxes on consumption object of taxation is consumption
taxes on consumption of certain products have been used for many centuries (mentioned in Bible) modern taxes on consumption are of varied construction and tend to be quite complicated consumption tax is less visible and also better tolerated

8 Division of taxes on consumption
Value Added Tax (VAT) – modern type of tax has a broad subject to tax Excise taxes –they are selective taxes on consumption five commodities come under them (mineral oil, alcohol, wine, beer and tobacco products) Taxes on energy – they are referred to as environmental, ecological or green Duty – is special non-credit budget income

9 Social insurance has a specific position among taxes
it is an income of public budget or state funds it is divided into: premium for social security premium for state employment policy

10 Questions to practise ? How would you characterize tax mix?
Which taxes are the most important revenue of state budget? Which commodities come under the tax on consumption?

11 Cloze Income taxes have ……………… effect on labour market offer.
Income taxes are two, namely …………………and ………………………. Income from property taxes is in its scope relatively …………………

12 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

13 Thanks for attention