Kniha: Texts for Taxation in the CR and EU – Jana Tepperová

Učebnice popisuje základní principy zdanění v oblastech daně z příjmů fyzických a právnických osob, sociálního a zdravotního pojištění, DPH a spotřebních daní v České republice.

The textbook summarises the basic principles of taxation in the field of personal and corporate income taxes, social security and health insurance contributions, the VAT and excise duties in the Czech Republic. The harmonisation of taxes within the EU and international aspects of taxation are also briefly covered in the text. The main purpose of the textbook is to help students to learn the English tax terminology in the relevant context. Readers should broaden their skills in working independently with specialized texts and discuss taxation topics in English. Non-Czech students that are either specialised in other field than taxation or have just began with the study could also use the text for basic navigation in the Czech tax system. The textbook is unique in providing a simple overview of Czech tax system in English. (August 2015)