CzechiaTéma 13, úloha 3 · Tax system
Indirect taxes are part of the price of goods and services. Which of these taxes is indirect?
In the exam (Czech)
Nepřímé daně jsou součástí ceny výrobků a služeb. Která z těchto daní je nepřímá?
- aRoad tax.Silniční daň.
- bExcise tax.Spotřební daň.Correct answer
- cPersonal income tax.Daň z příjmů fyzických osob.
- dCorporate income tax.Daň z příjmů právnických osob.
Why?
Excise tax (spotřební daň) is an indirect tax: it is hidden in the price of a product, for example petrol or alcohol, and the customer pays it when buying. Road tax and income taxes are direct taxes, paid directly by the person who owes them.
Translated with AI. In the exam the question is in Czech, as shown above.
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Take a free mock examTéma 13, úloha 4
Mrs Svobodová has bought a new television for her home. Which tax does she have to pay as part of the price of the television?Correct answer:Value added tax.
Paní Svobodová si koupila domů novou televizi. Kterou daň musí zaplatit v ceně televize? — Daň z přidané hodnoty.
Téma 13, úloha 5
At which office does a business owner file a tax return?Correct answer:At the tax office.
Na kterém úřadu podává podnikatel daňové přiznání? — Na finančním úřadu.
Téma 13, úloha 6
On which of these kinds of income will Mrs Svobodová pay tax?Correct answer:On renting out a flat.
Ze kterého z těchto druhů příjmů zaplatí paní Svobodová daň? — Z pronájmu bytu.
Téma 13, úloha 7
There are currently two rates of value added tax (VAT; in Czech DPH) in the Czech Republic. What are they in per cent?Correct answer:21% and 12%.
V současnosti jsou v České republice dvě sazby daně z přidané hodnoty (DPH). Jaká je jejich procentuální výše? — 21 % a 12 %.
Source
Questions and correct answers: Databanka testových úloh z českých reálií (databank of test items on Czech realities), 10th edition, updated 5 January 2026, © Národní pedagogický institut České republiky (NPI ČR). The English translation and the explanations are ours, written with the help of AI; in the exam the questions are in Czech. The source of each picture is given with it. We are not affiliated with NPI ČR or with the Institute for Language and Preparatory Studies of Charles University (ÚJOP UK).
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