117-0964/01 – Economics of Taxation (ED_DRS)

Gurantor departmentDepartment of Accounting and TaxesCredits10
Subject guarantorprof. Ing. Jan Široký, CSc.Subject version guarantorprof. Ing. Jan Široký, CSc.
Study levelpostgraduateRequirementChoice-compulsory
YearSemesterwinter + summer
Study languageCzech
Year of introduction2006/2007Year of cancellation
Intended for the facultiesEKFIntended for study typesDoctoral
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
Full-time Examination 20+0
Combined Examination 20+0

Subject aims expressed by acquired skills and competences

- to evaluate the incidence of particular taxes - to model economic influences related to tax policy - to compare the tax systems within the international frame - to measure the impacts of income taxes

Teaching methods

Lectures
Individual consultations

Summary

The role of taxes in the economy. Tax principles: fairness and efficiency (the concept of F. Ramsey and A. Pigou). Tax incidence (type of tax and tax revenue, excess tax burden, impact of the type of taxes on the distortion of the market mechanism). The impact of the tax burden on individual economic subjects (households, companies). The tax system in the Czech Republic. Direct taxes (definition of the taxable income, the tax progressivity versus progressivity of the tax rate, tax reliefs versus tax rebates, use of corporate taxes as an instrument of the economic policy, depreciation policy, nominal versus the efficient rate of corporate taxes, property taxes). Indirect taxes (the issue of the value added tax, excise duty, energy taxes). Additional tax deductions in the Czech Republic. Tax policy in the European Union. Harmonization and coordination versus the competition of tax systems. Taxes as the income of the EU budget. Harmonization and coordination in the field of direct taxes. The harmonization of the value added tax and excise taxes.

Compulsory literature:

JAMES, Simon and Christopher NOBES. The Economics of Taxation. Principles, Policy and Practice. 17th ed. Birmingham: Fiscal Publications, 2017. 326 p. ISBN 978-1-906201-35-7. SCHELLECKENS, Marnix et all. (Eds.) European Tax Handbook 2019. Amsterdam: IBFD, 2019. 1250p. ISBN 978-90-8722-521-6.

Recommended literature:

AUERBACH, Alan a Martin FELDSTEIN (Eds.). Handbook of Public Economics. Vol. 3. Amsterdam: Elsevier, 2002. 656 p. ISBN 0-444-82314-X. LAMB, Margaret, Andrew LYMER, Judith FREEMAN a Simon JAMES (Eds.) Taxation: An Interdisciplinary Approach to Research. New York etc.: Oxford University Press, 2005. 316 p. ISBN 978-0-19-924293-1. SALANIÉ, Bernard. Economics of Taxation. Cambridge: MIT Press, 2003. 213 p. ISBN 978-0262-19486-0.

Way of continuous check of knowledge in the course of semester

E-learning

Další požadavky na studenta

Text in the range 15 pages.

Prerequisities

Subject has no prerequisities.

Co-requisities

Subject has no co-requisities.

Subject syllabus:

The role of taxes in the economy. Tax principles: fairness and efficiency (the concept of F. Ramsey and A. Pigou). Tax incidence (type of tax and tax revenue, excess tax burden, impact of the type of taxes on the distortion of the market mechanism). The impact of the tax burden on individual economic subjects (households, companies). The tax system in the Czech Republic. Direct taxes (definition of the taxable income, the tax progressivity versus progressivity of the tax rate, tax reliefs versus tax rebates, use of corporate taxes as an instrument of the economic policy, depreciation policy, nominal versus the efficient rate of corporate taxes, property taxes). Indirect taxes (the issue of the value added tax, excise duty, energy taxes). Additional tax deductions in the Czech Republic. Tax policy in the European Union. Harmonization and coordination versus the competition of tax systems. Taxes as the income of the EU budget. Harmonization and coordination in the field of direct taxes. The harmonization of the value added tax and excise taxes.

Conditions for subject completion

Full-time form (validity from: 2013/2014 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

Academic yearProgrammeField of studySpec.FormStudy language Tut. centreYearWSType of duty
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2019/2020 (P0413D050001) Economy and Management P Czech Ostrava Choice-compulsory type B study plan
2019/2020 (P0413D050001) Economy and Management K Czech Ostrava Choice-compulsory type B study plan
2018/2019 (P6208) Economics and Management (6208V086) Business Economics and Management P Czech Ostrava Choice-compulsory study plan
2018/2019 (P6208) Economics and Management (6208V086) Business Economics and Management K Czech Ostrava Choice-compulsory study plan
2018/2019 (P6202) Economic Policy and Administration (6202V010) Finance P Czech Ostrava Choice-compulsory study plan
2018/2019 (P6202) Economic Policy and Administration (6202V010) Finance K Czech Ostrava Choice-compulsory study plan
2017/2018 (P6208) Economics and Management (6208V086) Business Economics and Management K Czech Ostrava Choice-compulsory study plan
2017/2018 (P6208) Economics and Management (6208V086) Business Economics and Management P Czech Ostrava Choice-compulsory study plan
2017/2018 (P6202) Economic Policy and Administration (6202V010) Finance P Czech Ostrava Choice-compulsory study plan
2017/2018 (P6202) Economic Policy and Administration (6202V010) Finance K Czech Ostrava Choice-compulsory study plan
2016/2017 (P6208) Economics and Management (6208V086) Business Economics and Management P Czech Ostrava Choice-compulsory study plan
2016/2017 (P6208) Economics and Management (6208V086) Business Economics and Management K Czech Ostrava Choice-compulsory study plan
2016/2017 (P6202) Economic Policy and Administration (6202V010) Finance P Czech Ostrava Choice-compulsory study plan
2016/2017 (P6202) Economic Policy and Administration (6202V010) Finance K Czech Ostrava Choice-compulsory study plan
2015/2016 (P6208) Economics and Management (6208V086) Business Economics and Management P Czech Ostrava Choice-compulsory study plan
2015/2016 (P6208) Economics and Management (6208V086) Business Economics and Management K Czech Ostrava Choice-compulsory study plan
2015/2016 (P6202) Economic Policy and Administration (6202V010) Finance K Czech Ostrava Choice-compulsory study plan
2015/2016 (P6202) Economic Policy and Administration (6202V010) Finance P Czech Ostrava Choice-compulsory study plan
2014/2015 (P6208) Economics and Management (6208V086) Business Economics and Management P Czech Ostrava Choice-compulsory study plan
2014/2015 (P6208) Economics and Management (6208V086) Business Economics and Management K Czech Ostrava Choice-compulsory study plan
2014/2015 (P6202) Economic Policy and Administration (6202V010) Finance P Czech Ostrava Choice-compulsory study plan
2014/2015 (P6202) Economic Policy and Administration (6202V010) Finance K Czech Ostrava Choice-compulsory study plan
2013/2014 (P6202) Economic Policy and Administration (6202V055) Public Economics and Administration K Czech Ostrava Choice-compulsory study plan
2013/2014 (P6202) Economic Policy and Administration (6202V055) Public Economics and Administration P Czech Ostrava Choice-compulsory study plan
2012/2013 (P6202) Economic Policy and Administration (6202V055) Public Economics and Administration P Czech Ostrava Choice-compulsory study plan
2012/2013 (P6202) Economic Policy and Administration (6202V055) Public Economics and Administration K Czech Ostrava Choice-compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner