117-0929/01 – Economy Tax (ED)

Gurantor departmentDepartment of Accounting and TaxesCredits10
Subject guarantordoc. Ing. Michal Krajňák, Ph.D.,MBA,LL.M.Subject version guarantordoc. Ing. Michal Krajňák, Ph.D.,MBA,LL.M.
Study levelpostgraduateRequirementChoice-compulsory
YearSemesterwinter + summer
Study languageCzech
Year of introduction2019/2020Year of cancellation
Intended for the facultiesEKFIntended for study typesDoctoral
Instruction secured by
LoginNameTuitorTeacher giving lectures
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 Examination 28+0
Part-time Examination 28+0

Subject aims expressed by acquired skills and competences

The course focuses on the types of tax theories, the role of taxes in the economy, tax development, tax principles, the impact of taxes on market mechanisms and market subjects of the economic market, excessive tax burden, tax incidence, etc. Special attention is paid to the theoretical foundations of individual types of taxes and approaches to their construction.

Teaching methods

Lectures
Individual consultations

Summary

Compulsory literature:

BLACK, Duncan. The incidence of income taxes. New York: Routledge, 2018. 338 s. ISBN 978-0815362357. ŠIROKÝ, Jan, KRAJŇÁK, Michal a Kateřina KRZIKALLOVÁ. Trend, development, role and importance of social security contributions in the EU. Brno: CERM, 2019. 116 s. ISBN 978-80-7623-006-4. ŠIROKÝ, Jan, KRZIKALLOVÁ, Kateřina a Michal KRAJŇÁK. Trend, development, role and importance of personal income tax in the EU. Brno: CERM, 2020. 116 s. ISBN 978-80-7623-037-8.

Recommended literature:

BLACK, Duncan. The incidence of income taxes. New York: Routledge, 2018. 338 s. ISBN 978-0815362357. ŠIROKÝ, Jan, KRAJŇÁK, Michal a Kateřina KRZIKALLOVÁ. Trend, development, role and importance of social security contributions in the EU. Brno: CERM, 2019. 116 s. ISBN 978-80-7623-006-4. ŠIROKÝ, Jan, KRZIKALLOVÁ, Kateřina a Michal KRAJŇÁK. Trend, development, role and importance of personal income tax in the EU. Brno: CERM, 2020. 116 s. ISBN 978-80-7623-037-8.

Way of continuous check of knowledge in the course of semester

Ústní zkouška

E-learning

Other requirements

nejsou další požadavky na studenta

Prerequisities

Subject has no prerequisities.

Co-requisities

Subject has no co-requisities.

Subject syllabus:

Cílem předmětu je rozebrat pokročilá témata z oblasti daňových teorií. Absolvent předmětu by měl být schopen pokročilé analýzy daňové incidence, principů zdanění a rovnováhy daní, dilematu spotřeby a spoření, účinků důchodových daní na volbu mezi prací a volným časem, rovnováhy mezi daněmi ze zboží a důchodovými daněmi, využití Lorenzovy křivky v ekonomii daní, apod. Nezbytnou součástí je matematická a grafická analýza vybraných problémů. Rovněž by měl být schopen tyto poznatky aplikovat na reálie v jednotlivých ekonomikách.

Conditions for subject completion

Part-time form (validity from: 2019/2020 Winter semester)
Task nameType of taskMax. number of points
(act. for subtasks)
Min. number of points
Examination Examination  
Mandatory attendence parzicipation:

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Occurrence in study plans

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2021/2022 (P6202) Economic Policy and Administration (6202V010) Finance P Czech Ostrava Choice-compulsory study plan
2021/2022 (P6208) Economics and Management (6208V086) Business Economics and Management P Czech Ostrava Choice-compulsory study plan
2021/2022 (P6208) Economics and Management (6208V086) Business Economics and Management K Czech Ostrava Choice-compulsory study plan
2021/2022 (P6202) Economic Policy and Administration (6202V010) Finance K Czech Ostrava Choice-compulsory study plan
2021/2022 (P0412D050003) Finance K Czech Ostrava Choice-compulsory type B study plan
2021/2022 (P0412D050003) Finance P Czech Ostrava Choice-compulsory type B study plan
2021/2022 (P0413D050001) Economy and Management P Czech Ostrava Choice-compulsory type B study plan
2021/2022 (P0413D050001) Economy and Management K Czech Ostrava Choice-compulsory type B study plan
2020/2021 (P0412D050003) Finance P Czech Ostrava Choice-compulsory type B study plan
2020/2021 (P0412D050003) Finance K Czech Ostrava Choice-compulsory type B study plan
2019/2020 (P0412D050003) Finance P Czech Ostrava Choice-compulsory type B study plan
2019/2020 (P0412D050003) Finance K Czech Ostrava Choice-compulsory type B study plan

Occurrence in special blocks

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