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 cancellation2020/2021
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 28+0
Part-time Examination 28+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 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.

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

Written work and combined exam.

E-learning

Other requirements

Text in the range 15 pages.

Prerequisities

Subject has no prerequisities.

Co-requisities

Subject has no co-requisities.

Subject syllabus:

1. Propaedeutics of tax incidence. 2. Principles of taxation - more advanced theories. 3. Analysis of partial tax balance. 4. General and selective excise duties in the presence of more than two goods. Incidence of taxes on goods and services. Taxation and the dilemma between consumption and savings. 5. Income taxes. Effects of income taxes on the choice between work and free time. Indexation of income taxes. 6. Optimal balance between taxes on goods and income taxes. Taxation of wealth. 7. Modeling of economic effects of tax policy. Taxes in one sector of the economy. 8. Measuring the distribution of pensions. Theory of the second best solution. Kakwani's contribution to the use of the Lorenz curve. Global tax progressivity. 9. Harberger's model of excessive tax burden. Hicks' excessive tax burden and offset demand. Ramsey taxes, Piguan taxes. 10. Mathematical and graphical analysis of the overall equilibrium model. 11. Practical analyzes of tax incidence and international comparisons.

Conditions for subject completion

Full-time form (validity from: 2013/2014 Winter semester, validity until: 2020/2021 Summer 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.ZaměřeníFormStudy language Tut. centreYearWSType of duty
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2019/2020 (P6208) Economics and Management (6208V086) Business Economics and Management P Czech Ostrava Choice-compulsory study plan
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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
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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
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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
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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

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