117-9529/01 – Economic of Taxation (ETa)

Gurantor departmentDepartment of Accounting and TaxesCredits10
Subject guarantorprof. Ing. Jan Široký, CSc.Subject version guarantorprof. Ing. Jan Široký, CSc.
Study levelpostgraduateRequirementCompulsory
YearSemesterwinter + summer
Study languageEnglish
Year of introduction2019/2020Year 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

The aim of the course is to analyze advanced topics in the field of tax theories. The graduate of the course should be able to advanced analysis of tax implications, principles of taxation and tax balance, consumption and savings dilemma, effects of income taxes on the choice between work and leisure, balance between taxes on goods and income taxes, use of Lorenz curves in tax economics, etc. . An essential part is the mathematical and graphical analysis of selected problems. They should also be able to apply this knowledge to realities in individual economies. The aim of the course is further: - to evaluate the incidence of individual types of taxes, - to model the economic impacts associated with tax policy, - to compare tax systems internationally, - to measure the effects of income taxes.

Teaching methods

Lectures
Individual consultations

Summary

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

Compulsory literature:

AUERBACH, Alan a Martin FELDSTEIN, Eds. Handbook of Public Economics. Volume II. 5th Edition. Amsterdam etc.: North-Holland, 2006. JAMES, Simon a Christopher NOBES. The Economics of Taxation. Principles, Policy and Practice. 10th ed. Birmingham: Fiscal Publications, 2010. LAMB, Margaret, Andrew LYMER, Judith FREEDMAN and Simon JAMES. Taxation: An Interdisciplinary Approach to Research. Oxford: Oxford University Press, 2005.

Recommended literature:

AUERBACH, Alan and Martin FELDSTEIN, Eds. Handbook of Public Economics. Volume IV. Amsterdam etc.: North-Holland, 2002. SØRENSEN, Peter, Ed. Measuring the Tax Burden an Capital and Labor. New York etc.: MIT Press, 2004. ŠIROKÝ, Jan a Regína STŘÍLKOVÁ. Trend, Development, Role and Importance of VAT in the EU. Brno: CERM, 2015.

Way of continuous check of knowledge in the course of semester

Written test. Oral exam.

E-learning

Other requirements

Text material up to 15 pages.

Prerequisities

Subject has no prerequisities.

Co-requisities

Subject has no co-requisities.

Subject syllabus:

The aim of the course is to analyze advanced topics in the field of tax theories. The graduate of the course should be able to advanced analysis of tax implications, principles of taxation and tax balance, consumption and savings dilemma, effects of income taxes on the choice between work and leisure, balance between taxes on goods and income taxes, use of Lorenz curves in tax economics, etc. . An essential part is the mathematical and graphical analysis of selected problems. They should also be able to apply this knowledge to realities in individual economies. Subject syllabus: 1. Propaedeutic of tax incidence. 2. Principles of taxation – more advanced theories. 3. Partial equilibrium analysis of taxes. 4. General and selective consumption taxes in the existence of more than two goods. Incidence of taxes on goods and services. Taxation and the dilemma between consumption and savings. 5. Income taxes. The effects of income taxes on the choice between work and leisure. Indexation of income taxes. 6. Optimal balance between taxes on goods and income taxes. Taxation of wealth. 7. Modelling of economic impacts of tax policy. Taxes in one sector of the economy. 8. Measuring of income distribution. 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 compensated demand. Ramsey taxes, Piguan taxes. 10. Mathematical and graphical analysis of the general equilibrium model. 11. Practical analyses of tax incidence and international comparison.

Conditions for subject completion

Full-time form (validity from: 2019/2020 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
2020/2021 (P0412D050004) Finance P English Ostrava Compulsory study plan
2020/2021 (P0412D050004) Finance K English Ostrava Compulsory study plan
2020/2021 (P0413D050002) Economy and Management K English Ostrava Compulsory study plan
2020/2021 (P0413D050002) Economy and Management P English Ostrava Compulsory study plan
2019/2020 (P0413D050002) Economy and Management P English Ostrava Compulsory study plan
2019/2020 (P0412D050004) Finance P English Ostrava Compulsory study plan
2019/2020 (P0412D050004) Finance K English Ostrava Compulsory study plan
2019/2020 (P0413D050002) Economy and Management K English Ostrava Compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner