153-0509/01 – Daně v Evropské unii (TEU)

Gurantor departmentDepartment of Public EconomicsCredits4
Subject guarantorprof. Ing. Jan Široký, CSc.Subject version guarantorprof. Ing. Jan Široký, CSc.
Study levelundergraduate or graduateRequirementChoice-compulsory
Year1Semester
Study languageCzech
Year of introduction2007/2008Year of cancellation2011/2012
Intended for the facultiesEKFIntended for study typesBachelor
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+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

The aim of this course is to explain the taxation in the EU. It starts with the explanation of the basic tax indexes, taxes in all EU countries-27, its development, the structure of tax revenues and tax burden of EU inhabitants. The main part of the course is devoted to the coordination and the harmonisation of direct taxes, VAT and excise taxes. The most important „tax“ directives of the European Community are analysed. The attention is devoted to present topics: the high taxation of labour, reducing of the harmful tax competition and the implementation of ecological taxes.

Compulsory literature:

KESTI, J. (ed.) European Tax Handbook. Amsterodam: IBFD, 2009. ISBN 978-90-8722-052-5. VAT and Direct Taxation. Amsterodam: IBFD, 2009. ISBN 978-90-8722-060-0.

Recommended literature:

http://europa.eu.int/comm/taxation_customs/index_en.htm (official website of European Commission)

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:

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  0
        Examination Examination 70  0
Mandatory attendence parzicipation:

Show history

Occurrence in study plans

Academic yearProgrammeField of studySpec.ZaměřeníFormStudy language Tut. centreYearWSType of duty
2009/2010 (B6208) Economics and Management (6208R174) European Business Studies P Czech Ostrava 1 Choice-compulsory study plan
2007/2008 (B6202) Economic Policy and Administration (6202R010) Finance (01) Finance P Czech Ostrava 2 Compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner