153-0336/01 – Taxation Theory (DANTEO)
Gurantor department | Department of Public Economics | Credits | 3 |
Subject guarantor | prof. Ing. Jan Široký, CSc. | Subject version guarantor | prof. Ing. Jan Široký, CSc. |
Study level | undergraduate or graduate | Requirement | Compulsory |
Year | 1 | Semester | winter |
| | Study language | Czech |
Year of introduction | 2004/2005 | Year of cancellation | 2011/2012 |
Intended for the faculties | EKF | Intended for study types | Follow-up Master |
Subject aims expressed by acquired skills and competences
Analyse basic approaches to tax theories.
Compare conclusions of particular economic schools for tax practice.
Apply the tax theory on concrete tax systems.
Teaching methods
Summary
Functions of taxes in economy, development of taxes and tax theories and
classification of taxes; controversial opinions on tax principles on which
base the tax system shall be constructed; analysis of tax burden, description
of excessive tax burden and complex analysis of tax incidence. The course also
aims at theoretical foundation of individual taxes and approches to their
constructions. The course also deals with both international aspects of
taxation and tax avoidance problems.
Compulsory literature:
Recommended literature:
Way of continuous check of knowledge in the course of semester
E-learning
Other requirements
Prerequisities
Subject has no prerequisities.
Co-requisities
Subject has no co-requisities.
Subject syllabus:
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Conditions for subject completion
Occurrence in study plans
Occurrence in special blocks
Assessment of instruction
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