153-0511/01 – Taxes in European Union (DAVEU_ENG)

Gurantor departmentDepartment of Public EconomicsCredits5
Subject guarantorprof. Ing. Jan Široký, CSc.Subject version guarantorprof. Ing. Jan Široký, CSc.
Study levelundergraduate or graduateRequirementChoice-compulsory
Year1Semestersummer
Study languageEnglish
Year of introduction2010/2011Year 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 Examination 2+0

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

Lectures
Individual consultations

Summary

The aim of this course is to explain the taxation in the European Union to students. 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, the value added tax and excise taxes. The most important „tax“ directives of the European Community are analysed, including the Council Directive 2006/112/EC. 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:

1. COWLEY, N., GUTIÉRREZ, C., KESTI, J., SOO, M. (eds) Global Corporate Tax Handbook 2008. Amsterdam: IBFD, 2008 (ISBN 978-90-8722-032-7). 2. COWLEY, N., GUTIÉRREZ, C., KESTI, J., SOO, M. (eds) Global Individual Tax Handbook 2008. Amsterdam: IBFD, 2008 (ISBN 978-90-8722-033-4). 3. SALANIÉ, B. Economics of Taxation. Cambridge: MIT Press, 2003 (ISBN 978-0262-19486-0). 4. STEINER, J., WOODS, L. Textbook on EC Law. 7. vyd. London: Blackstone Press, 2000 (ISBN 978-1841-740-232). 5. Taxation Trends in the European Union. Luxembourg: European Communities, 2008 (ISBN 978-92-79-08400-3). 6. Tax Policy in the European Union. Luxemburg: European Commission, 2000 (ISBN 92-828-8734-0).

Recommended literature:

CATTOIR, P. Tax-based EU own resources: An assessment. Luxemburg: European Commission, 2004 (ISBN 92-894-5175-0). Structures of the Taxation Systems in the European Union: 1995-2007. Luxembourg: European Commission, 2009 (ISBN 92-79-00337-2). In: http://ec.europa.eu/taxation_customs/taxation/gen_info/economic_analysis/tax_structures/index_en.htm TAIT, A. VAT – International Practice and Problems. Washington: IMF, 1988.

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:

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.

Conditions for subject completion

Full-time form (validity from: 2010/2011 Winter semester)
Task nameType of taskMax. number of points
(act. for subtasks)
Min. number of points
Examination Examination 100  51
Mandatory attendence parzicipation:

Show history

Occurrence in study plans

Academic yearProgrammeField of studySpec.FormStudy language Tut. centreYearWSType of duty
2011/2012 (B6208) Economics and Management (6208R174) European Business Studies P Czech Ostrava 1 Choice-compulsory study plan
2010/2011 (B6208) Economics and Management (6208R174) European Business Studies P Czech Ostrava 1 Choice-compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner