Stáhnout prezentaci
Prezentace se nahrává, počkejte prosím
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 Tax Qualities of taxes Taxable period Subject of the tax
Questions to practise Bibliography
3
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
4
Qualities of taxes obligation to pay tax irreversibility
non-equivalency non- specification
5
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
6
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)
7
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?
8
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
9
Bibliography 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 Vančurová, A. Láchová, L. Daňový systém ČR VOX, a. s. Praha, s. ISBN
10
Thanks for attention
Podobné prezentace
