154-0567/01 – Taxes of economic subjects (TESa)

Gurantor department	Department of Finance	Credits	4
Subject guarantor	Ing. Karolina Lisztwanová, Ph.D.	Subject version guarantor	Ing. Karolina Lisztwanová, Ph.D.
Study level	undergraduate or graduate	Requirement	Compulsory
Year	3	Semester	winter
		Study language	English
Year of introduction	2016/2017	Year of cancellation	2021/2022
Intended for the faculties	EKF	Intended for study types	Bachelor

Instruction secured by
Login	Name	Tuitor	Teacher giving lectures
LIS10	Ing. Karolina Lisztwanová, Ph.D.

Extent of instruction for forms of study
Form of study	Way of compl.	Extent
Full-time	Credit and Examination	2+1

Subject aims expressed by acquired skills and competences

The aim of the course is to provide basic information on taxes, tax systems, tax principles, the essence of tax incidence, tax policy, including the substance of direct and indirect taxes.

Teaching methods

Lectures
Tutorials

Summary

The course is focused on providing basic information about tax policy, tax systems, tax principles, tax incidence, including the main aspects of direct and indirect taxes. The exercises are focused on the practical application of the issue by solving specific problems.

Compulsory literature:

BOADWAY, Robin W. From optimal tax theory to tax policy: retrospective and prospective views. Cambridge, Massachusetts: The MIT Press, [2012]. Munich lectures in economics. ISBN 978-0-262-01711-4. CNOSSEN, Sijbren, ed. Theory and practice of excise taxation: smoking, drinking, gambling, polluting, and driving. Oxford: Oxford University Press, 2005. ISBN 0-19-927859-8. JAMES, Simon R. a Christopher NOBES. The economics of taxation: principles, policy and practice. Eighteenth edition. Birmingham: Fiscal Publications, 2018. ISBN 978-1-906201-42-5. MUSGRAVE, Peggy B. Tax policy in the global economy: selected essays of Peggy B. Musgrave. Cheltenham: Edward Elgar, c2002. Studies in fiscal federalism and state-local finance. ISBN 1-840-64313-7. STEINMO, Sven, ed. Tax policy. Cheltenham: Edward Elgar, c1998. An Elgar reference collection, 8. ISBN 1-85898-474-2. SCHENK, Alan, Victor THURONYI a Wei CUI. Value added tax: a comparative approach. Second edition. New York: Cambridge University Press, 2015. Cambridge tax law series. ISBN 978-1-107-04298-8. ŠIROKÝ, Jan, Kateřina KRZIKALLOVÁ a Michal KRAJŇÁK. Trend, development, role, and importance of personal income tax in the EU. Brno: CERM, 2020. ISBN 978-80-7623-037-8. ŠIROKÝ, Jan a Regína STŘÍLKOVÁ. Trend, development, role, and importance of VAT in the EU. Brno: CERM, 2015. ISBN 978-80-7204-908-0.

Recommended literature:

AGIANNI, Vasiliki, Mery ALVARADO, Madalina COTRUT, Francesco DE LILLO, Filip KRAJCUSKA, Magdalena van DOORN-OLEJNICKA, Andreas PERDELWITZ a Marnix SCHELLEKENS, ed. European tax handbook 2022. Thirty-third edition. Amsterdam: IBFD, [2022]. Global tax series. ISBN 978-90-8722-760-9. STRÉMY, Tomáš a Natália HANGÁČOVÁ. VAT Frauds: (Carousel Frauds). Praha: Leges, 2017. Teoretik. ISBN 978-80-7502-201-1. MESSERE, Ken, Flip de KAM a Christopher John HEADY. Tax policy: theory and practice in OECD countries. New York: Oxford University Press, c2003. ISBN 0-19-924148-1. PICKHARDT, Michael a Aloys PRINZ, ed. Tax evasion and the shadow economy. Cheltenham: Edward Elgar, c2012. ISBN 978-0-85793-703-2. MILLER, Angharad a Lynne OATS. Principles of international taxation. Fifth edition. Haywards Heath: Bloomsbury Professional, [2016]. ISBN 978-1-78043-785-9.

Way of continuous check of knowledge in the course of semester

E-learning

Other requirements

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Prerequisities

Subject has no prerequisities.

Co-requisities

Subject has no co-requisities.

Subject syllabus:

1.Introduction, requirements for credit, recommended literature. Fiscal policy, its roles and instruments, a position of taxation in fiscal policy and tax instruments (a discretionary measure and a built in stabilizer and their impact on the most important items). 2.Tax system, tax policy, tax classification, main terms connected with taxation. Tax object, tax subject, tax base, tax allowance, tax liability, tax planning, tax avoiding, tax evasion, tax declaration. 3.Taxation efficiency (an escessive tax burden), incentives (a forward and backward transfer) and equity (a benefit principle and a payment ability principle). 4.Personal income tax. Positives and negatives of PIT, its history, taxpayer, tax rates in selected countries, determining of tax liability, tax discounts, tax base, flat tax, sliding progression, tax splitting. 5.Corporate income tax. Positives and negatives of CIT, its history, taxpayer, tax rates in selected countries, effective tax rate, tax base, determining of tax liability, differences between items reducting tax base and tax credits. 6.Property taxes. Principles of property taxes, types of property taxes, positives and negatives. Real estate tax. Basic characteristics and principles, tax base, tax subject, determining, tax rate, tax rates in selected countries, tax on real estate transfer. Inheritance tax. 7.Consumption taxes. Their history, types of consumption taxes (turnover tax, VAT, excesive tax), tax subject, tax object, way of determining of tax liability. 8.Value added tax. Main characteristics, tax payer, payer of tax, way of calculation, positives and negatives, tax rates in selected countries, development of tax rates, delivery of goods and export, acquisition of goods and import, provision and adoption services, reverse charge. 9.Excise taxes. Main principles, calculation, positives and negatives, tax rates in selected countries. Tax coordination and harmonization process in the European Union, main objectives of tax policy, levels of international cooperation in taxation. 10.Tax coordination and harmonization. Coordination, approximation, levels of harmonization, negatives of harmonization. Harmonization of direct and indirect taxes.

Conditions for subject completion

Full-time form (validity from: 2016/2017 Winter semester, validity until: 2021/2022 Summer semester)

Task name	Type of task	Max. number of points (act. for subtasks)	Min. number of points	Max. počet pokusů
Credit and Examination	Credit and Examination	100 (100)	51
Credit	Credit	25 (25)	18	2
Credit test	Written test	25	18
Examination	Examination	75	33	3

Mandatory attendence participation: xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx

Show history

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

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Occurrence in study plans

Academic year	Programme	Branch/spec.	Form	Study language	Tut. centre	Year	Type of duty
2020/2021	(B6202) Economic Policy and Administration	(6202R010) Finance	P	English	Ostrava	3	Compulsory	study plan
2019/2020	(B6202) Economic Policy and Administration	(6202R010) Finance	P	English	Ostrava	3	Compulsory	study plan
2018/2019	(B6202) Economic Policy and Administration	(6202R010) Finance	P	English	Ostrava	3	Compulsory	study plan
2017/2018	(B6202) Economic Policy and Administration	(6202R010) Finance	P	English	Ostrava	3	Compulsory	study plan
2016/2017	(B6202) Economic Policy and Administration	(6202R010) Finance	P	English	Ostrava	3	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

2019/2020 Winter

2018/2019 Winter

2017/2018 Winter