Tax Law (MASTER)

* To acquaint students with a wide spectrum of tax obligations and procedures in a way that illuminates the connections between tax legislation and everyday situations.
* To familiarize students with the constitutional legal foundations from which tax obligations arise, as well as with the limitations of tax authorities in tax procedures.
* To present to students the types of taxes and levies and to connect tax law with civil law relationships, which is crucial for the proper determination of taxpayers, tax objects, tax bases, and tax rates.
* To inform students about penalties for incorrect or late tax calculation and payment, tax evasion, and improper maintenance of tax records.
* To familiarize students with the conduct of tax procedures and the rights of taxpayers in the process of tax assessment and inspection control.
* To equip students with the skills for effective presentation of professional tax issues and argumentation of proposed tax solutions.

1. Introduction
1.1. Constitutional foundations of imposing tax liabilities
1.2. Sources of tax law
1.3. Executive regulations as a source of taxation
1.4. Relation of tax law to other legal areas
1.5. Application of EU law in the tax field
1.6. International tax law (avoidance of double taxation, taxation of foreign enterpises and other entities)

2. TAX SYSTEM: TYPES OF PUBLIC LEVIES AND THEIR CHARACTERISTICS
2.1. General characteristics of mandatory levies
2.2. Principles of tax law
2.3. The concept and the role of tax and its relationship to other monetary levies (fees, contributions, excise duties, social insurance contributions)
2.4. Structure of the concept of tax:
- taxpayer
- object of taxation
- tax basis
- tax rate

3. LEGAL ASPECTS OF TAX
3.1. Classification of taxes by characteristics (direct and indirect taxes, real and personal, analytical and synthetic, presumed and actual, etc.)
3.2. Value added tax
3.3. Income tax
3.4. Corporate income tax
3.6. Real estate transfer tax
3.7. Inheritance and gift tax
3.9. Taxes on gains from classic games of chance, gambling, motor vehicles, watercraft, insurance business, financial services

4. Legal foundations of the tax procedure
4.1. Principles of tax procedure
4.2. Participants in tax procedures
4.3. Initiation of the tax assessment procedure and the decision on tax assessment
4.4. Tax audit procedure on taxation (record, decision)
4.5. Legal Remedies in Tax Procedures
4.6. Rights and liabilities of the competent body, rights and liabilities of taxable persons in the tax assessment procedure and surveillance procedure
4.7. Tax execution (principles, execution titles, object of tax execution) and legal remedies in execution
4.8. Expiration of taxpayer obligations and unenforceability of tax
4.9. Tax advisory (tax consultant as a free profession practitioner)