153-0964/01 – Economy of Taxes (ED)

Gurantor departmentDepartment of Public EconomicsCredits10
Subject guarantorprof. Ing. Jan Široký, CSc.Subject version guarantorprof. Ing. Jan Široký, CSc.
Study levelpostgraduateRequirementChoice-compulsory
YearSemesterwinter + summer
Study languageCzech
Year of introduction2006/2007Year of cancellation2011/2012
Intended for the facultiesEKFIntended for study typesDoctoral
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 25+20
Part-time Credit and Examination 25+20

Subject aims expressed by acquired skills and competences

- to evaluate the incidence of particular taxes, - to model economic influences related to tax policy, - to compare the tax systems within the international frame, - to measure the impacts of income taxes

Teaching methods

Lectures

Summary

Principy zdanění. Analýza dílčí rovnováhy daní. Všeobecné a selektivní spotřební daně při existenci více než dvou statků. Incidence daní ze zboží a služeb. Zdanění a dilema mezi spotřebou a spořením. Důchodové daně. Účinky důchodových daní na volbu mezi prací a volným časem. Indexace důchodových daní. Optimální rovnováha mezi daněmi ze zboží a důchodovými daněmi. Zdanění bohatství. Modelování ekonomických vlivů daňové politiky. Daně v jednom odvětví ekonomiky. Měření distribuce důchodů. Teorie druhého nejlepšího řešení. Kakwaniho příspěvek využití Lorenzovy křivky. Globální progresivita daní. Grafická analýza celkového modelu rovnováhy. Harbergerův model nadměrného daňového břemena. Hicksovo nadměrné daňové břemeno a kompenzovaná poptávka. Ramseyovy daně, pigouánské daně. Praktické analýzy daňové incidence a mezinárodní komparace.

Compulsory literature:

1) BUCHANAN, J. Veřejné finance v demokratickém systému. Brno: Computer Press, 1998. 2) CULLIS, J., JONES, P. Public Finance and Public Choice. New York etc.: Mc Graw-Hill, 1992. 3) JACKSON, P., BROWN, C. Ekonomie veřejného sektoru. Praha. 4) PEACOCK, A., SHAW, G. The Economic Theory of Fiscal Policy. London: Allen&.Unwin, 1976. 5) STARRETT, D. Foundations of Public Economics. New York etc.: Cambridge University Press, 1988. 6) STIGLITZ, J. Ekonomie veřejného sektoru. Praha: Grada Publishing, 1997. 7) ŠIROKÝ, J. a kol. Daňové teorie s praktickjou aplikací. Praha: C.H.Beck, 2008

Recommended literature:

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:

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Conditions for subject completion

Part-time form (validity from: 1960/1961 Summer semester, validity until: 2012/2013 Summer semester)
Task nameType of taskMax. number of points
(act. for subtasks)
Min. number of points
Exercises evaluation and Examination Credit and Examination 100 (145) 51
        Examination Examination 100  0
        Exercises evaluation Credit 45  0
Mandatory attendence parzicipation:

Show history

Occurrence in study plans

Academic yearProgrammeField of studySpec.ZaměřeníFormStudy language Tut. centreYearWSType of duty
2011/2012 (P6202) Economic Policy and Administration (6202V055) Public Economics and Administration P Czech Ostrava Choice-compulsory study plan
2011/2012 (P6202) Economic Policy and Administration (6202V055) Public Economics and Administration K Czech Ostrava Choice-compulsory study plan
2010/2011 (P6202) Economic Policy and Administration (6202V055) Public Economics and Administration P Czech Ostrava Choice-compulsory study plan
2010/2011 (P6202) Economic Policy and Administration (6202V055) Public Economics and Administration K Czech Ostrava Choice-compulsory study plan
2009/2010 (P6202) Economic Policy and Administration (6202V055) Public Economics and Administration P Czech Ostrava Choice-compulsory study plan
2009/2010 (P6202) Economic Policy and Administration (6202V055) Public Economics and Administration K Czech Ostrava Choice-compulsory study plan
2008/2009 (P6202) Economic Policy and Administration (6202V055) Public Economics and Administration P Czech Ostrava Choice-compulsory study plan
2008/2009 (P6202) Economic Policy and Administration (6202V055) Public Economics and Administration K Czech Ostrava Choice-compulsory study plan
2007/2008 (P6202) Economic Policy and Administration (6202V055) Public Economics and Administration K Czech Ostrava Choice-compulsory study plan
2007/2008 (P6202) Economic Policy and Administration (6202V055) Public Economics and Administration P Czech Ostrava Choice-compulsory study plan
2006/2007 (P6202) Economic Policy and Administration (6202V055) Public Economics and Administration K Czech Ostrava Choice-compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner