153-0336/01 – Taxation Theory (DANTEO)

Gurantor departmentDepartment of Public EconomicsCredits3
Subject guarantorprof. Ing. Jan Široký, CSc.Subject version guarantorprof. Ing. Jan Široký, CSc.
Study levelundergraduate or graduateRequirementCompulsory
Year4Semesterwinter
Study languageCzech
Year of introduction2004/2005Year of cancellation2011/2012
Intended for the facultiesEKFIntended for study typesFollow-up Master
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 Credit and Examination 2+0

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:

1) JACKSON, P., BROWN, C. Ekonomie veřejného sektoru. Praha: Eurolex Bohemia, 2003, 734 s. ISBN 2) KUBÁTOVÁ, K. Daňová teorie a politika. 5. vyd. Praha: Wolters Kluwer, 2010, 276 s. ISBN 978-80-7357-574-8. 3) MUSGRAVE, P., MUSGRAVE, R. Veřejné finance v teorii a praxi. Praha: Management Press, 1994, 946 s. ISBN 80-85603-76-4. 4) ŠIROKÝ, J. a kol. Daňové teorie. S praktickou aplikací. 2. vydání. Praha: C.H.Beck, 2008, 3001 s. ISBN 978-80-7400-005-8.

Recommended literature:

1) AUERBACH, A., FELDSTEIN, M. (ed.) Handbook of Public Economics. Vol. 1. 6th ed. Amsterdam: Elsvier, 2007. 485 s. ISBN 978-0-444-87612-6. 2) BUCHANAN, J. Veřejné finance v demokratickém systému. Praha: Computer Press, 1998. 664 s. ISBN 80-7226-116-9. 3) KOLÁŘ, P., VÍTEK, L., PAVEL, J. a kol. Zdanění a neutralita. Praha: Eurolex Bohemia, 2005. 183 s. ISBN 80-86861-56-2. 4) MEDVEĎ, J. a kol. Daňová teória a daňový systém. Bratislava: Sprint dva, 2009. 288 s. ISBN 978-80- 89393-09-1. 5) SALANIÉ, B. Economics of taxation. Cambridge: MIT Press, 2003. 213 s. ISBN 978-0262-19486-0. 6) ŠIROKÝ, J. Daně v Evropské unii. 4. vydání. Praha: Linde Praha, 2010. 352 s. ISBN 978-80-7201-799-7.

Way of continuous check of knowledge in the course of semester

E-learning

Další požadavky na studenta

Prerequisities

Subject has no prerequisities.

Co-requisities

Subject has no co-requisities.

Subject syllabus:

xxxxxxxxxxxxxxxxxxxx

Conditions for subject completion

Full-time form (validity from: 1960/1961 Summer semester, validity until: 2010/2011 Winter semester)
Task nameType of taskMax. number of points
(act. for subtasks)
Min. number of points
Exercises evaluation and Examination Credit and Examination 100 (145) 51
        Examination Examination 100  0
        Exercises evaluation Credit 45  0
Mandatory attendence parzicipation:

Show history

Occurrence in study plans

Academic yearProgrammeField of studySpec.FormStudy language Tut. centreYearWSType of duty
2008/2009 (N6202) Economic Policy and Administration (6202T055) Public Economics and Administration P Czech Ostrava 1 Compulsory study plan
2008/2009 (N6208) Economics and Management (6202T049) Accounting and Taxes P Czech Ostrava 1 Compulsory study plan
2008/2009 (N6202) Economic Policy and Administration (6202T010) Finance (00) Finance P Czech Ostrava 2 Compulsory study plan
2008/2009 (N6202) Economic Policy and Administration (6202T027) National Economy (00) National Economy P Czech Ostrava 1 Choice-compulsory study plan
2008/2009 (N6202) Economic Policy and Administration (6202T027) National Economy (00) National Economy P Czech Ostrava 2 Choice-compulsory study plan
2007/2008 (N6202) Economic Policy and Administration (6202T027) National Economy (00) National Economy P Czech Ostrava 1 Choice-compulsory study plan
2007/2008 (N6202) Economic Policy and Administration (6202T010) Finance (00) Finance P Czech Ostrava 2 Compulsory study plan
2007/2008 (N6202) Economic Policy and Administration (6202T055) Public Economics and Administration P Czech Ostrava 1 Compulsory study plan
2007/2008 (N6208) Economics and Management (6202T049) Accounting and Taxes P Czech Ostrava 1 Compulsory study plan
2006/2007 (N6202) Economic Policy and Administration (6202T055) Public Economics and Administration P Czech Ostrava 1 Compulsory study plan
2006/2007 (N6202) Economic Policy and Administration (6202T010) Finance (00) Finance P Czech Ostrava 2 Compulsory study plan
2006/2007 (M6202) Economic Policy and Administration (6202T010) Finance P Czech Ostrava 4 Compulsory study plan
2006/2007 (N6202) Economic Policy and Administration (6202T049) Accounting and Taxes P Czech Ostrava 1 Compulsory study plan
2006/2007 (N6202) Economic Policy and Administration (6202T027) National Economy (00) National Economy P Czech Ostrava 1 Choice-compulsory study plan
2005/2006 (N6202) Economic Policy and Administration (6202T055) Public Economics and Administration P Czech Ostrava 2 Compulsory study plan
2005/2006 (M6202) Economic Policy and Administration (6202T010) Finance P Czech Ostrava 4 Compulsory study plan
2005/2006 (N6202) Economic Policy and Administration (6202T049) Accounting and Taxes P Czech Ostrava 1 Compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner