University of West Bohemia in Pilsen
Study programmes & Course catalogue
for academic year 2025/2026
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Course: Finance and the Tax System

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Course title Finance and the Tax System
Course code KFU/FDS
Organizational form of instruction Lecture + Tutorial
Level of course Bachelor
Year of study not specified
Semester Winter
Number of ECTS credits 4
Language of instruction Czech
Status of course unspecified
Form of instruction Face-to-face
Work placements This is not an internship
Recommended optional programme components None
Lecturer(s)
  • Huclová Jana, Ing. Ph.D.
Course content
- Introduction to Finance. - Public finance. - Insurance contributions to health insurance and payments for social security and contributions to the state employment policy. - Tax system in the Czech Republic. - Income taxes in the tax system of the Czech Republic. - Property taxes in the tax system of the Czech Republic. - Taxes on consumption in the tax system of the Czech Republic. - Corporate Finance. - Financial planning, financial management. - The basics of enterprise investment decision. - Legal forms of business. - Summary. Additional information for the students of combined form of study is in the Courseware.

Learning activities and teaching methods
Textual studies, Lecture, Practicum
  • Contact hours - 52 hours per semester
  • Preparation for comprehensive test (10-40) - 20 hours per semester
  • Preparation for an examination (30-60) - 32 hours per semester
prerequisite
Knowledge
Not specified.
Skills
Not specified.
Competences
N/A
N/A
N/A
learning outcomes
Knowledge
To know the structure of tax system in the Czech Republic.
To descibe the principles of corporate finance, assets and liablilities structure of business entity.
To characterize the basic principles of corporate funding.
Skills
To apply the basic principles of public and corporate finance including the basic aspects of taxes from tax system of the Czech Republic.
Competences
N/A
N/A
N/A
teaching methods
Knowledge
Lecture
Textual studies
Self-study of literature
Skills
Interactive lecture
Practicum
Skills demonstration
Competences
Self-study of literature
assessment methods
Knowledge
Written exam
Skills
Test
Competences
Written exam
Test
Skills demonstration during practicum
Recommended literature
  • Daňové zákony v platném znění.
  • Zákon č. 589/1992 Sb. o pojistném na sociální zabezpečení a příspěvku na státní politiku zaměstnanosti v platném znění.
  • Zákon č. 592/1992 Sb. o pojistném na všeobecné zdravotní pojištění v platném znění.
  • Zákon o obchodních korporacích.
  • Hejduková, Pavlína. Veřejné finance : teorie a praxe. Vydání první. 2015. ISBN 978-80-7400-298-4.
  • Hejduková, Pavlína. Veřejné finance. Sbírka příkladů a případových studií.. Praha, 2015. ISBN 978-80-7400-299-1.
  • Hrdý, Milan; Krechovská, Michaela. Podnikové finance v teorii a praxi. Vyd. 1. Praha, 2013. ISBN 978-80-7478-011-0.
  • Peková, Jitka. Veřejné finance : úvod do problematiky. 3., přeprac. vyd. Praha, 2005. ISBN 80-7357-049-1.
  • Ryšávková, Veronika. Nový občanský zákoník úplně pro všechny. 1. vyd. Praha, 2014. ISBN 978-80-247-5157-3.
  • Štenglová, I., Havel, B., Cíleček, F., Kuhn, P., Šuk, P. Zákon o obchodních korporacích. Komentář. Praha, 2013. ISBN 978-80-7400-480-3.
  • Valach, Josef. Finanční řízení podniku. Praha, 1999. ISBN 80-86119-21-1.


Study plans that include the course
Faculty Study plan (Version) Category of Branch/Specialization Recommended year of study Recommended semester
University of West Bohemia in Pilsen, date of update: 21.01.2026 23:51. Data created for academic year 2025/2026