153-0457/01 – Tax Systems (DS)

Gurantor department	Department of Public Economics	Credits	4
Subject guarantor	doc. Ing. Jiří Marek, CSc.	Subject version guarantor	doc. Ing. Jiří Marek, CSc.
Study level	undergraduate or graduate	Requirement	Choice-compulsory
Year	2	Semester	winter
		Study language	Czech
Year of introduction	2014/2015	Year of cancellation	2020/2021
Intended for the faculties	EKF	Intended for study types	Follow-up Master

Instruction secured by
Login	Name	Tuitor	Teacher giving lectures
KRA265	Ing. Anna Kovářová
MA104	doc. Ing. Jiří Marek, CSc.

Extent of instruction for forms of study
Form of study	Way of compl.	Extent
Part-time	Credit and Examination	6+6

Subject aims expressed by acquired skills and competences

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.

Teaching methods

Lectures
Tutorials

Summary

Compulsory literature:

TAXUD. In.: http://ec.europa.eu/taxation_customs/index_en.htm. EUR-LEX. In.: http://eur-lex.europa.eu/en/index.htm

Recommended literature:

HUSSEY, W ard M. a Donald C. LUBICK. Basic World Tax Code and Commentary, Harvard University ITP, 1992. GRAPPERHAUS, F. H. M. Tax Tales from the Second Millenium. Amsterdam: IBFD, 1998.

Additional study materials

Study supports in the EduDocs system

Way of continuous check of knowledge in the course of semester

E-learning

Other requirements

Individuální práce zaměřená na analýzu daňového systému vybraného státu, příp. rozbor působení daní v historickém kontextu bude individuálně posouzena z pohledu korektního uplatnění analytických přístupů, které jsou obsahem kurzu.

Prerequisities

Subject has no prerequisities.

Co-requisities

Subject has no co-requisities.

Subject syllabus:

- Úvod do problematiky teorie daní, daň jako ekonomické kategorie, alokace bodů odvodu daní ve finančních tocích ekonomiky - Zdanění práce - závislé činnosti - Zdanění důchodů - Zdanění majetku - Zdanění kapitálu - Zdanění obchodu – obratu - Zdanění spotřeby a energie - Přístup ke zdanění „neziskové“ činnosti - Zamezení mezinárodnímu dvojímu zdanění - Principy a kritéria dobrého zdanění - Principy dobré daňové správy - Daňový federalismus a daňová konkurence - Daňové systémy - Harmonizace daní v EU

Conditions for subject completion

Part-time form (validity from: 2014/2015 Winter semester, validity until: 2020/2021 Summer semester)

Task name	Type of task	Max. number of points (act. for subtasks)	Min. number of points	Max. počet pokusů
Exercises evaluation and Examination	Credit and Examination	100 (100)	51
Exercises evaluation	Credit	40	21
Examination	Examination	60	31	3

Mandatory attendence participation:

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Conditions for subject completion and attendance at the exercises within ISP:

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Occurrence in study plans

Academic year	Programme	Branch/spec.	Spec.	Zaměření	Form	Study language	Tut. centre	Year	W	S	Type of duty
2014/2015	(N6202) Economic Policy and Administration	(6202T055) Public Economics and Administration			K	Czech	Ostrava	2			Choice-compulsory	study plan

Occurrence in special blocks

Block name	Academic year	Form of study	Study language	Year	W	S	Type of block	Block owner

Assessment of instruction

Předmět neobsahuje žádné hodnocení.