117-0467/02 – Tax theory and politics (DTP)

The introductory part of the course "Tax Theory and Policy" introduces students to the basic concepts functions of taxes in economy, development of taxes and tax theories and classification of taxes; controversial opinions on tax principles on which base the tax system shall be constructed; analysis of tax burden, description of excessive tax burden and complex analysis of tax incidence. The course also aims at theoretical foundation of individual taxes and approaches to their constructions. The course also deals with both international aspects of taxation and tax avoidance problems. The theoretical interpretation is supplemented by the realities of the tax system of the Czech Republic and other EU countries.

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.

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.