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

Gurantor department	Department of Public Economics	Credits	5
Subject guarantor	prof. Ing. Jan Široký, CSc.	Subject version guarantor	prof. Ing. Jan Široký, CSc.
Study level	undergraduate or graduate	Requirement	Choice-compulsory
Year	1	Semester	summer
		Study language	English
Year of introduction	2010/2011	Year of cancellation	2011/2012
Intended for the faculties	EKF	Intended for study types	Bachelor

Instruction secured by
Login	Name	Tuitor	Teacher giving lectures
S1I90	prof. Ing. Jan Široký, CSc.

Extent of instruction for forms of study
Form of study	Way 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

Other requirements

Prerequisities

Subject has no prerequisities.

Co-requisities

Subject has no co-requisities.

Subject syllabus:

Conditions for subject completion

Full-time form (validity from: 2010/2011 Winter semester)

Task name	Type of task	Max. number of points (act. for subtasks)	Min. number of points	Max. počet pokusů
Examination	Examination	100	51	3

Mandatory attendence participation:

Show history

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

Show history

Occurrence in study plans

Academic year	Programme	Branch/spec.	Spec.	Zaměření	Form	Study language	Tut. centre	Year	W	S	Type 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 name	Academic year	Form of study	Study language	Year	W	S	Type of block	Block owner

Assessment of instruction

Předmět neobsahuje žádné hodnocení.