117-0367/01 – Tax theory and politics (DATEP)

Gurantor departmentDepartment of Accounting and TaxesCredits6
Subject guarantordoc. Ing. Michal Krajňák, Ph.D.,MBA,LL.M.Subject version guarantordoc. Ing. Michal Krajňák, Ph.D.,MBA,LL.M.
Study levelundergraduate or graduateRequirementCompulsory
Year1Semesterwinter
Study languageCzech
Year of introduction2019/2020Year of cancellation
Intended for the facultiesEKFIntended for study typesFollow-up Master
Instruction secured by
LoginNameTuitorTeacher giving lectures
JIL0023 Ing. Darina Jílková, MBA
KRA601 doc. Ing. Michal Krajňák, Ph.D.,MBA,LL.M.
Extent of instruction for forms of study
Form of studyWay of compl.Extent
Full-time Credit and Examination 2+2

Subject aims expressed by acquired skills and competences

Analyse basic approaches to tax theories. Compare conclusions of particular economic schools for tax practice. Apply the tax theory on concrete tax systems of EU.

Teaching methods

Lectures
Tutorials

Summary

The aim of the course is to familiarise students with the more advanced types of tax theories. The graduate of the course should have knowledge of tax incidence and construction of particular types of taxes and should be able to applicate them to the realities of the tax system of the Czech Republic, or other European Union countries. The course starts with an explanation of basic terminology, the role of taxes in economy, development of taxes and tax theories and sorting taxes according to various aspects. Furthermore, the tax principles on the basis of which the tax system should be built and controversial views on the use of these principles, are described. Following are analyses of tax burden, the issue of influence of taxes on the market mechanism and particular operators in the economic market, description of the excessive tax burden and the overall tax incidence, i.e. the problems that form the core of tax theory. The next parts of the course are devoted to the theoretical bases of particular types of taxes and approaches to their construction. Where possible, the theoretical knowledge is confronted with tax practice, especially with tax system of the Czech Republic, or other EU and OECD countries.

Compulsory literature:

GERZOVA, Larisa et all., eds. European Tax Handbbok 2018. Amsterodam, IBFD: 2018. 1204 p. ISBN 978-9-8722-455-4. JAMES, Simon and Christopher NOBES. The Economics of Taxation. Principles, Policy and Practice. 17th ed. Birmingham: Fiscal Publications, 2017. 326 p. ISBN 978-1-906201-35-7.

Recommended literature:

THOM, Michael. Tax Politics and Policy. New York: Routledge, 2017. 263 p. ISBN 978-1-13818338-4. ŠIROKÝ, Jan a Regína STŘÍLKOVÁ. Trend, Development, Role and Importance of VAT in the EU. Brno: CERM, 2015. 110 s. ISBN 978-80-7204-908-0. ŠIROKÝ, Jan, STŘÍLKOVÁ, Regína a Michal KRAJŇÁK. Trend, Development, Role and Importance of Corporate Taxes in the EU. Brno: CERM, 2016. 109 s. ISBN 978-80-7204-940-0.

Way of continuous check of knowledge in the course of semester

Plnění zadaných úkolů na seminářích. Test.

E-learning

Performing given tasks at seminars. Test.

Other requirements

Additional requirements for students not determined.

Prerequisities

Subject has no prerequisities.

Co-requisities

Subject has no co-requisities.

Subject syllabus:

Framework syllabus of lectures: 1. Tax propedeutics. The role of taxes in economy. 2. Macroeconomic models of taxation effects: model with autonomous tax, income tax model, the model with balanced budget. 3. Taxes classification. 4. Taxes genesis. 5. Tax principles and tax theory development. Efficiency versus justice. Contribution of Ramsey and Pigou. 6. Tax incidence: Perfect competition. Taxes on the market of goods and services. The role of price and income elasticity. Harberger's model. Ramsey taxes. 7. Tax incidence: Imperfect competition. Taxes in the market of production factors. Excess burden of taxation. Hicks' model. Analysis of taxes impact on the households. Tax neutrality. Use of Lorenz curve modifications in tax theories. easuring of global progressivity. 8. Income tax theory: personal income taxes 9. Income tax theory: corporate income taxes, property taxes. 10., 11. Theory of consumption taxes: turnover taxes, excise duties, so-called environmental taxes. 12. Theories of other charges of tax character: Insurance, local taxes, customs duty. Fiscal federalism. 13. Theory of Tax Evasion.

Conditions for subject completion

Full-time form (validity from: 2019/2020 Winter semester)
Task nameType of taskMax. number of points
(act. for subtasks)
Min. number of pointsMax. počet pokusů
Credit and Examination Credit and Examination 100 (100) 51
        Credit Credit 30  16
        Examination Examination 70  35 3
Mandatory attendence participation: attendance at seminars is set at a minimum of 75 %.

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Conditions for subject completion and attendance at the exercises within ISP: credit - tests during semestr or test at the end of the semestr exam - oral - in times according to IS Edison

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Occurrence in study plans

Academic yearProgrammeBranch/spec.Spec.ZaměřeníFormStudy language Tut. centreYearWSType of duty
2024/2025 (N0311A050012) Applied economics (S02) Economic Development APE P Czech Ostrava 2 Compulsory study plan
2024/2025 (N0312A050001) Public Economics and Administration P Czech Ostrava 2 Compulsory study plan
2024/2025 (N0488A050004) Finance and Accounting (S01) Finance FRP P Czech Ostrava 2 Compulsory study plan
2024/2025 (N0488A050004) Finance and Accounting (S02) Accounting and Taxes DDP P Czech Ostrava 1 Compulsory study plan
2024/2025 (N0311A050040) Economics P Czech Ostrava 2 Choice-compulsory type B study plan
2023/2024 (N0311A050012) Applied economics (S02) Economic Development APE P Czech Ostrava 2 Compulsory study plan
2023/2024 (N0312A050001) Public Economics and Administration P Czech Ostrava 2 Compulsory study plan
2023/2024 (N0488A050004) Finance and Accounting (S01) Finance FRP P Czech Ostrava 2 Compulsory study plan
2023/2024 (N0488A050004) Finance and Accounting (S02) Accounting and Taxes DDP P Czech Ostrava 1 Compulsory study plan
2023/2024 (N0311A050040) Economics P Czech Ostrava 2 Choice-compulsory type B study plan
2022/2023 (N0311A050012) Applied economics (S02) Economic Development APE P Czech Ostrava 2 Compulsory study plan
2022/2023 (N0312A050001) Public Economics and Administration P Czech Ostrava 2 Compulsory study plan
2022/2023 (N0488A050004) Finance and Accounting (S01) Finance FRP P Czech Ostrava 2 Compulsory study plan
2022/2023 (N0488A050004) Finance and Accounting (S02) Accounting and Taxes DDP P Czech Ostrava 1 Compulsory study plan
2021/2022 (N0311A050012) Applied economics (S02) Economic Development APE P Czech Ostrava 2 Compulsory study plan
2021/2022 (N0312A050001) Public Economics and Administration P Czech Ostrava 2 Compulsory study plan
2021/2022 (N0488A050004) Finance and Accounting (S01) Finance FRP P Czech Ostrava 2 Compulsory study plan
2021/2022 (N0488A050004) Finance and Accounting (S02) Accounting and Taxes DDP P Czech Ostrava 1 Compulsory study plan
2020/2021 (N0311A050012) Applied economics (S02) Economic Development APE P Czech Ostrava 2 Compulsory study plan
2020/2021 (N0488A050004) Finance and Accounting (S01) Finance FRP P Czech Ostrava 2 Compulsory study plan
2020/2021 (N0488A050004) Finance and Accounting (S02) Accounting and Taxes DDP P Czech Ostrava 1 Compulsory study plan
2020/2021 (N0312A050001) Public Economics and Administration P Czech Ostrava 2 Compulsory study plan
2019/2020 (N0312A050001) Public Economics and Administration P Czech Ostrava 2 Compulsory study plan
2019/2020 (N0488A050004) Finance and Accounting (S02) Accounting and Taxes DDP P Czech Ostrava 1 Compulsory study plan
2019/2020 (N0488A050004) Finance and Accounting (S01) Finance FRP P Czech Ostrava 2 Compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner

Assessment of instruction



2023/2024 Winter
2022/2023 Winter
2021/2022 Winter
2020/2021 Winter
2019/2020 Winter