117-0367/01 – Tax theory and politics (DATEP)
Gurantor department | Department of Accounting and Taxes | Credits | 6 |
Subject guarantor | doc. Ing. Michal Krajňák, Ph.D.,MBA,LL.M. | Subject version guarantor | doc. Ing. Michal Krajňák, Ph.D.,MBA,LL.M. |
Study level | undergraduate or graduate | Requirement | Compulsory |
Year | 1 | Semester | winter |
| | Study language | Czech |
Year of introduction | 2019/2020 | Year of cancellation | |
Intended for the faculties | EKF | Intended for study types | Follow-up Master |
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:
Recommended literature:
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
Occurrence in study plans
Occurrence in special blocks
Assessment of instruction