153-0457/01 – Tax Systems (DS)

Gurantor departmentDepartment of Public EconomicsCredits4
Subject guarantordoc. Ing. Jiří Marek, CSc.Subject version guarantordoc. Ing. Jiří Marek, CSc.
Study levelundergraduate or graduateRequirementChoice-compulsory
Year2Semesterwinter
Study languageCzech
Year of introduction2014/2015Year of cancellation2020/2021
Intended for the facultiesEKFIntended for study typesFollow-up Master
Instruction secured by
LoginNameTuitorTeacher giving lectures
KRA265 Ing. Anna Kovářová
MA104 doc. Ing. Jiří Marek, CSc.
Extent of instruction for forms of study
Form of studyWay 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.

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 nameType of taskMax. number of points
(act. for subtasks)
Min. number of pointsMax. 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 yearProgrammeBranch/spec.Spec.ZaměřeníFormStudy language Tut. centreYearWSType 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 nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner

Assessment of instruction

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