Taxation

Course code: ACC312

Term and year: Fall 2026

Day and time: Thursday 18:15 – 21:00

Instructor: Ing. David Mareš, M.B.A., Ph.D.

Instructor contact: david.mares@aauni.edu

Consultation hours: by appointment

1.  Course Description

The course is an introduction to the Czech tax system. It focuses on the basic principles of taxation in the Czech Republic, the main types of taxes (especially income taxes and VAT), and on how tax administration works under the Tax Code. The course is designed for students who have no prior knowledge of taxation. The emphasis is on understanding the logic of the system, key concepts and the practical obligations towards the tax authorities.

2.  Student Learning Outcomes

After successfully completing the course, the student should be able to:

•  Understand the basic structure of the Czech tax system, distinguish between direct and indirect taxes and explain the main concepts.

•  Describe the main principles of tax administration under the Tax Code (registration, tax return, assessment, payment, penalties, basic rights and obligations of the taxpayer).

•  Calculate, in simple examples, the income tax liability of individuals (employees, self-employed persons, rental income) in basic situations.

•  Calculate, in simple examples, the tax base and tax of legal entities and basic VAT calculations (tax base, rate, tax amount, basic input tax deduction).

•  Handle basic practical tasks in relation to the tax authorities (registration, filing tax returns, basic orientation in electronic communication and deadlines).

3.  Reading Material

Required Materials

•  Vančurová, A., Zídková, H. Czech Tax System. Prague: Wolters Kluwer, latest edition.

•  Široký, J. Tax Theories with Practical Application. Prague: C. H. Beck, latest edition.

•  Current versions of Czech tax laws (Income Tax Act, VAT Act, Tax Code and others) official electronic collections of laws or specialised portals.

Recommended Materials

•  Benda, V. et al. Tax Law. Prague: C. H. Beck.

•  Vybíral, R. et al. Direct Taxes in Theory and Practice. Prague: Wolters Kluwer.

•  Materials of the Czech Financial Administration (information, guidelines, methodological materials).

•  -Selected OECD and EU materials on basic principles of taxation.

4.  Teaching methodology

4.3 Minimum requirement to pass

The minimum number of points required to pass the course with a grade of C– is 70 points out of 100. A student who earns fewer than 70 points will fail the course.

4.4 Tests, dates and attempts

Quizzes: One attempt only. Regular make-up dates are not offered. In justified cases (for example illness with documentation), procedures follow the AAU Study and Examination Code.

Midterm test: One test date, 30 points, no regular make-up within the course.

Final test: One test date, 40 points. The student has one attempt in the course. Failure means the student has to retake the course in a later academic year according to AAU rules.

5. Attendance and Policies

Attendance is not graded, but it is compulsory. A student may have a maximum of 4 absences during the semester. From the 5th absence onwards, the student may, under AAU rules, be classified as not having passed (FW / F) or be administratively withdrawn from the course.

Academic integrity: any cheating in tests can lead to an F in the course and further disciplinary measures.

5.  Course Schedule

6.  Course Requirements and Assessment

Minimum requirement to pass

The minimum number of points required to pass the course with a grade of C– is 70 points out of 100. A student who earns fewer than 70 points will fail the course.

Tests, dates and attempts

Quizzes: One attempt only. Regular make-up dates are not offered. In justified cases (for example illness with documentation), procedures follow the AAU Study and Examination Code.

Midterm test: One test date, 30 points, no regular make-up within the course.

Final test: One test date, 40 points. The student has one attempt in the course. Failure means the student has to retake the course in a later academic year according to AAU rules.

Note: This course follows the official ACCA syllabus and examination regulations and is subject to ACCA exam exemption assessment. Accordingly, both AAU and ACCA academic requirements and policies have been considered.

Attendance and Policies

Attendance is not graded, but it is compulsory. A student may have a maximum of 4 absences during the semester. From the 5th absence onwards, the student may, under AAU rules, be classified as not having passed (FW / F) or be administratively withdrawn from the course.

Academic integrity: any cheating in tests can lead to an F in the course and further disciplinary measures.

*1 = Critical Thinking; 2 = Effective Communication; 3 = Effective and Responsible Action

7.  Assignment Descriptions

Class Participation

The 42 workload hours correspond to scheduled class participation/contact hours. Class participation does not carry a percentage weight in the final grade.

Quizzes (10)

Ten quizzes are included in the course. Each quiz is worth 3 points (3% of the final grade), for a total of 30 points (30%). Quizzes assess material from previous sessions, as specified in the Course Schedule.

Midterm test

The midterm test is worth 30 points (30% of the final grade). It follows the recap of Sessions 1–6 and assesses the material covered in those sessions.

Final test

The final test is worth 40 points (40% of the final grade) and assesses all material covered in Sessions 1–13.

8.  General Requirements and School Policies

General requirements

All coursework is governed by AAU’s academic rules. Students are expected to be familiar with the academic rules in the Academic Codex and Student Handbook and to maintain the highest standards of honesty and academic integrity in their work. Please see the AAU intranet for a summary of key policies regarding coursework.

Course specific requirements

There are no special requirements or deviations from AAU policies for this course.