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 type B
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:

KRAJŇÁK, Michal. Osobní důchodová daň v České republice se zaměřením na příjmy ze závislé činnosti. Ostrava: VŠB-TU Ostrava, 2020. 184 s. ISBN 978-80-248-4405-3. OATS, Lynne. Taxation: Policy and Practice 2022/23. Lancaster: Fiscal Publication, 2022. 512 s. ISBN 190-62-0165-X. VANČUROVÁ Alena a Hana ZÍDKOVÁ. Daňový systém ČR 2022. 16. vyd. Praha: Wolters Kluwer, 2022. 353 s. ISBN 978-80-7676-362-3.

Recommended literature:

JANKŮ, Jan. Ekonomické důsledky neinformovanosti voliče: politicko-rozpočtový cyklus. Ostrava: VŠB-TU Ostrava, 2020. 150 s. ISBN 978-80-248-4458-9. RICHARDS, Colin. Tax For Small To Medium Size Business. London: Straightforward Publishing, 2019. 240 s. ISBN 978-18-4716-918-1. 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.

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:

Stručná anotace předmětu Předmět je zaměřen na typy daňových teorií, úlohu daní v ekonomice, vývoj daní, daňové principy, vliv daní na tržní mechanismus a tržní subjekty ekonomického trhu, dále na nadměrné daňové zatížení, daňovou incidenci apod. Zvláštní pozornost je věnována teoretickým základům jednotlivých druhů daní a přístupům k jejich konstrukci. Osnova 1. Daňové principy, geneze a členění daní. 2. Daňová incidence na dokonale konkurenčním trhu. 3. Daňová incidence na nedokonale konkurenčním trhu I. 4. Daňová incidence na nedokonale konkurenčním trhu II. 5. Význam a principy osobní důchodové daně. 6. Korporátní důchodová daň a její mechanismus. 7. Podstata zdanění majetku a teorie majetkových daní. 8. Východiska všeobecných nepřímých daní. 9. Specifické případy u selektivních spotřebních daní. 10. Daně k ochraně životního prostředí. 11. Sociální pojištění jako daňová platba. 12. Makroekonomické modely působení daní I. 13. Makroekonomické modely působení daní II. 14. Význam daňové harmonizace v Evropské unii.

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
Examination Examination   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
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2024/2025 (P0413D050001) Economy and Management P Czech Ostrava Choice-compulsory type B study plan
2024/2025 (P6208) Economics and Management (6208V086) Business Economics and Management P Czech Ostrava Choice-compulsory study plan
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2023/2024 (P0413D050001) Economy and Management P Czech Ostrava Choice-compulsory type B study plan
2023/2024 (P0413D050001) Economy and Management K Czech Ostrava Choice-compulsory type B study plan
2023/2024 (P0412D050003) Finance K Czech Ostrava Choice-compulsory type B study plan
2023/2024 (P0412D050003) Finance P Czech Ostrava Choice-compulsory type B study plan
2023/2024 (P6208) Economics and Management (6208V086) Business Economics and Management P Czech Ostrava Choice-compulsory study plan
2023/2024 (P6208) Economics and Management (6208V086) Business Economics and Management K Czech Ostrava Choice-compulsory study plan
2022/2023 (P0413D050001) Economy and Management P Czech Ostrava Choice-compulsory type B study plan
2022/2023 (P0413D050001) Economy and Management K Czech Ostrava Choice-compulsory type B study plan
2022/2023 (P0412D050003) Finance K Czech Ostrava Choice-compulsory type B study plan
2022/2023 (P0412D050003) Finance P Czech Ostrava Choice-compulsory type B study plan
2022/2023 (P6202) Economic Policy and Administration (6202V010) Finance P Czech Ostrava Choice-compulsory study plan
2022/2023 (P6202) Economic Policy and Administration (6202V010) Finance K Czech Ostrava Choice-compulsory study plan
2022/2023 (P6208) Economics and Management (6208V086) Business Economics and Management P Czech Ostrava Choice-compulsory study plan
2022/2023 (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 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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Assessment of instruction

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