154-0567/02 – 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 | 2019/2020 | Year of cancellation | |
Intended for the faculties | EKF | Intended for study types | Bachelor |
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:
Recommended literature:
Way of continuous check of knowledge in the course of semester
Příkladový zápočet,
Kombinovaná zkouška (písemná a ústní část)
E-learning
Other requirements
There are no other requirements on student.
Prerequisities
Subject has no prerequisities.
Co-requisities
Subject has no co-requisities.
Subject syllabus:
1. Main aspect of taxation in case of market economy. Main concepts of taxation. Structural elements of taxation, tax classification.
2. Fiscal Policy, its role and instruments. Role of taxation, characterization of tax instruments.
3. Effectiveness of taxation. Income and substitution tax effect, tax incidence.
4. Tax system, its aims and limitations. Aims of tax policy. Changes of tax policy during economy crisis.
5. Personal income tax, its positives and negatives, tax subjects, tax objects, elements determining tax liability, tax base, tax allowances, tax maturity, tax progression.
6. Corporate income tax and its theoretical aspects. Tax subject, tax object, elements determining tax liability, tax base, tax allowances, tax rates, tax maturity.
7. Property taxes and their main characteristics. Types of property taxes. Real estate transfer tax - tax object, tax subjects, determining of tax liability, tax rates, tax maturity.
8. Real estate tax - main characteristics and principles. Tax subjects, assessing of tax liability, tax base, tax allowances, tax rates, tax maturity.
9. Consumption taxes. Types of consumption taxes, their main characteristics, and individual differences.
10. Value added tax. Its main characteristics, tax subjects, tax object, determination of tax liability, tax maturity.
11. Excise taxes, main principles, tax subjects, tax object, tax base, tax rates, tax maturity.
12. Tax coordination and tax harmonization in the European Union, its main objectives, influence on tax policy of individual countries. Harmonization of direct and indirect taxes.
Conditions for subject completion
Occurrence in study plans
Occurrence in special blocks
Assessment of instruction
Předmět neobsahuje žádné hodnocení.