153-0311/01 – Taxes in European Union (DAVEU)

Gurantor departmentDepartment of Public EconomicsCredits4
Subject guarantorprof. Ing. Jan Široký, CSc.Subject version guarantorprof. Ing. Jan Široký, CSc.
Study levelundergraduate or graduate
Study languageCzech
Year of introduction2006/2007Year of cancellation2011/2012
Intended for the facultiesEKFIntended for study typesBachelor, Follow-up Master, Master
Instruction secured by
LoginNameTuitorTeacher giving lectures
KRA265 Ing. Anna Kovářová
S1I90 prof. Ing. Jan Široký, CSc.
Extent of instruction for forms of study
Form of studyWay of compl.Extent
Full-time Credit and Examination 2+1

Subject aims expressed by acquired skills and competences

Identify characteristics of European Union member states. Apply tax systems knowledge on individual member states of the European Union. Analyse basic legislation in the field of taxes in the European Community.

Teaching methods

Summary

Object of the course is to familiarize students with taxation within the European Union (hereinafter the "EU"). At the beginning of the course the basic tax indicators are explained. Students are informed about taxation within the EU countries, progress in the field of taxation, structure of tax revenues and tax burden of EU residents. The crucial parts of this course pursue the problematic of coordination and harmonization of taxes including analysis of the most important "tax" EC Directives. In follow-up parts of the course particular taxes, which are applied within the EU Member States, are described: personnel income tax, corporation tax, indirect taxes, property tax and other tax levies. Attention is also aimed to nowadays problems: high taxation of labor, battle against unfair competition and introducing of ecological taxes. Last parts of the course specify double tax treaty agreements and their practical applications in the Czech Republic. Concrete problems in individual EU member states are dealt. Computation and filling of tax returns is included as well (value added tax: intra-Community trade; income tax: double tax treaty).

Compulsory literature:

1) NERUDOVÁ, D. Harmonizace daňových systémů zemí Evropské unie. 2. vyd. Praha: ASPI, 2008. 260 s. ISBN 978-80-7357-386-7. 2) ŠIROKÝ, J. Daně v Evropské unii. 4. vydání. Praha: Linde Praha, 2010. 352 s. ISBN 978-80-7201-799-7.

Recommended literature:

1) http://europa.eu.int/comm/taxation_customs/index_en.htm [oficiální stránky Evropské komise věnované daním] 2) KESTI, J. (ed.) European Tax Handbook 2009. Amsterdam: IBDF, 2009. 3) KŐNIG, P., a kol. Rozpočet a politiky Evropské unie. 2 vyd. Praha: C.H.Beck, 2009. 630 s. ISBN 978-80-7400-011-9. 4) Taxation trends in the European Union. 2010 Edition. Luxembourg: European Communities and EUROSTAT, 2010. 430 s. ISBN 978-90-79-15801-8.

Way of continuous check of knowledge in the course of semester

Presentation in PPT form at seminars.

E-learning

Další požadavky na studenta

Prerequisities

Subject has no prerequisities.

Co-requisities

Subject has no co-requisities.

Subject syllabus:

Content of the course: 1. Explanation of main tax conceptions and definitions 2. The coordination and the harmonisation versus the competition of tax systems 3. The role of the European Court of Justice in the tax harmonisation 4. The harmonisation of direct taxes I. 5. The harmonisation of direct taxes II. 6. The harmonisation of the value added tax I. 7. The harmonisation of the value added tax II. 8. The harmonisation of excise taxes 9. The basic characteristics of direct taxes in the EU countries-27 10. The basic characteristics of indirect taxes in the EU countries-27 11. The implementation of ecological taxes 12. The role of taxes in European Union budget

Conditions for subject completion

Full-time form (validity from: 1960/1961 Summer semester)
Task nameType of taskMax. number of points
(act. for subtasks)
Min. number of points
Exercises evaluation and Examination Credit and Examination 100 (100) 51
        Exercises evaluation Credit 30 (30) 0
                Written exam Written test 30  0
        Examination Examination 70 (70) 0
                Written examination Written examination 50  0
                Oral Oral examination 20  0
Mandatory attendence parzicipation:

Show history

Occurrence in study plans

Academic yearProgrammeField of studySpec.FormStudy language Tut. centreYearWSType of duty
2010/2011 (N6208) Economics and Management (6208T011) Economics and Law in Business P Czech Ostrava 2 Choice-compulsory study plan
2010/2011 (N6208) Economics and Management (6202T049) Accounting and Taxes P Czech Ostrava 2 Compulsory study plan
2010/2011 (N6202) Economic Policy and Administration (6210T004) European Integration (00) European Integration P Czech Ostrava 1 Compulsory study plan
2010/2011 (B6202) Economic Policy and Administration (6202R010) Finance (00) Finance P Czech Ostrava 3 Choice-compulsory study plan
2010/2011 (B6202) Economic Policy and Administration (6202R027) National Economy P Czech Ostrava 3 Choice-compulsory study plan
2010/2011 (B6202) Economic Policy and Administration (6202R055) Public Economics and Administration (00) Public Economics and Administration P Czech Ostrava 3 Compulsory study plan
2009/2010 (B6202) Economic Policy and Administration (6202R027) National Economy P Czech Ostrava 3 Choice-compulsory study plan
2009/2010 (N6208) Economics and Management (6202T049) Accounting and Taxes P Czech Ostrava 2 Compulsory study plan
2009/2010 (N6208) Economics and Management (6208T011) Economics and Law in Business P Czech Ostrava 2 Choice-compulsory study plan
2009/2010 (B6202) Economic Policy and Administration (6202R010) Finance (00) Finance P Czech Ostrava 3 Choice-compulsory study plan
2009/2010 (B6202) Economic Policy and Administration (6202R055) Public Economics and Administration (00) Public Economics and Administration P Czech Ostrava 3 Compulsory study plan
2009/2010 (B6202) Economic Policy and Administration (6210R004) European Integration (00) European Integration P Czech Ostrava 3 Choice-compulsory study plan
2008/2009 (B6202) Economic Policy and Administration (6202R055) Public Economics and Administration (00) Public Economics and Administration P Czech Ostrava 3 Compulsory study plan
2008/2009 (B6202) Economic Policy and Administration (6202R027) National Economy P Czech Ostrava 3 Choice-compulsory study plan
2008/2009 (B6202) Economic Policy and Administration (6210R004) European Integration (00) European Integration P Czech Ostrava 3 Choice-compulsory study plan
2008/2009 (B6202) Economic Policy and Administration (6202R010) Finance (00) Finance P Czech Ostrava 3 Choice-compulsory study plan
2008/2009 (N6208) Economics and Management (6202T049) Accounting and Taxes P Czech Ostrava 2 Compulsory study plan
2008/2009 (N6208) Economics and Management (6208T020) Business Economics (00) Business Economics P Czech Ostrava 2 Choice-compulsory study plan
2007/2008 (B6202) Economic Policy and Administration (6202R027) National Economy P Czech Ostrava 3 Choice-compulsory study plan
2007/2008 (B6202) Economic Policy and Administration (6210R004) European Integration (00) European Integration P Czech Ostrava 3 Choice-compulsory study plan
2007/2008 (B6202) Economic Policy and Administration (6202R010) Finance (00) Finance P Czech Ostrava 3 Choice-compulsory study plan
2007/2008 (N6208) Economics and Management (6202T049) Accounting and Taxes P Czech Ostrava 2 Compulsory study plan
2007/2008 (N6208) Economics and Management (6208T020) Business Economics (00) Business Economics P Czech Ostrava 2 Choice-compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner