117-0444/01 – Taxes in European Union (DAVEU_K)

Gurantor departmentDepartment of Accounting and TaxesCredits5
Subject guarantorprof. Ing. Jan Široký, CSc.Subject version guarantorprof. Ing. Jan Široký, CSc.
Study levelundergraduate or graduateRequirementCompulsory
Year2Semesterwinter
Study languageCzech
Year of introduction2012/2013Year of cancellation2012/2013
Intended for the facultiesEKFIntended for study typesBachelor, Follow-up Master
Instruction secured by
LoginNameTuitorTeacher giving lectures
S1I90 prof. Ing. Jan Široký, CSc.
Extent of instruction for forms of study
Form of studyWay of compl.Extent
Part-time Credit and Examination 6+6

Subject aims expressed by acquired skills and competences

Identify characteristics of European Union member states. Apply tax systems knowledge on individual member states of the European Union. Analyse basic community law in the field of taxes in the European Union

Teaching methods

Lectures
Seminars

Summary

Object of the course is to familiarize students with taxation within the European Union. At the beginning of the course the basic tax indicators are explained. Students are informed about taxation within the EU countries, progress in the field of taxation, structure of tax revenues and tax burden of EU residents. The crucial parts of this course pursue the problematic of coordination and harmonization of taxes including analysis of the most important "tax" EU (EC) Directives. In follow-up parts of the course particular taxes, which are applied within the EU Member States, are described: personnel income tax, corporation tax, indirect taxes, property tax and other tax levies. Attention is also aimed to nowadays problems: high taxation of labor, battle against unfair competition and introducing of ecological taxes. Last parts of the course specify double tax treaty agreements and their practical applications in the Czech Republic.

Compulsory literature:

NERUDOVÁ, Danuše. Harmonizace daňových systémů zemí Evropské unie. 3. vyd. Praha: Wolters Kluwer, 2011. 320 s. ISBN 978-80-7357-695-0. ŠIROKÝ, Jan. Daně v Evropské unii. 5. vydání. Praha: Linde Praha, 2012. 400 s. ISBN 978-80-7201-881-9.

Recommended literature:

BOEIJEN-OSTASZEWSKA, Ola (Ed.) European Tax Handbook 2011. Amsterdam: IBFD, 2011. 930 s. ISBN: 978-90-8722-093-8. http://ec.europa.eu/taxation_customs/index_en.htm. MEDVEĎ, Jozef, Juraj NEMEC a kol. Verejné financie. Bratislava: Sprint dva, 2011. 640 s. ISBN 978-80-89393-46-6. Taxation Trends in the European Union. 2011 Edition. Luxembourg: European Communities and EUROSTAT, 2011. 428 s. ISBN 978-90-79-19644-7.

Way of continuous check of knowledge in the course of semester

Presentations at lectures.

E-learning

Other requirements

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Prerequisities

Subject has no prerequisities.

Co-requisities

Subject has no co-requisities.

Subject syllabus:

Content of the course: 1. Explanation of main tax conceptions and definitions 2. The coordination and the harmonisation versus the competition of tax systems 3. The role of the Court of Justice in the tax harmonisation 4. The harmonisation of direct taxes I. 5. The harmonisation of direct taxes II. 6. The harmonisation of the value added tax I. 7. The harmonisation of the value added tax II. 8. The harmonisation of excise taxes 9. The basic characteristics of direct taxes in the EU countries-27 10. The basic characteristics of indirect taxes in the EU countries-27 11. The implementation of ecological taxes 12. The role of taxes in European Union budget

Conditions for subject completion

Part-time form (validity from: 2012/2013 Winter semester)
Task nameType of taskMax. number of points
(act. for subtasks)
Min. number of pointsMax. počet pokusů
Exercises evaluation and Examination Credit and Examination 100 (100) 51
        Exercises evaluation Credit 30  16
        Examination Examination 70  35 3
Mandatory attendence participation:

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Conditions for subject completion and attendance at the exercises within ISP:

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Occurrence in study plans

Academic yearProgrammeBranch/spec.Spec.ZaměřeníFormStudy language Tut. centreYearWSType of duty
2012/2013 (N6208) Economics and Management (6202T049) Accounting and Taxes (02) Účetnictví a daně K Czech Ostrava 2 Compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner

Assessment of instruction



2012/2013 Winter