154-0567/02 – Taxes of economic subjects (TESa)

Gurantor departmentDepartment of FinanceCredits4
Subject guarantorIng. Karolina Lisztwanová, Ph.D.Subject version guarantorIng. Karolina Lisztwanová, Ph.D.
Study levelundergraduate or graduateRequirementCompulsory
Year3Semesterwinter
Study languageEnglish
Year of introduction2019/2020Year of cancellation
Intended for the facultiesEKFIntended for study typesBachelor
Instruction secured by
LoginNameTuitorTeacher giving lectures
LIS10 Ing. Karolina Lisztwanová, Ph.D.
Extent of instruction for forms of study
Form of studyWay 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

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

Full-time form (validity from: 2019/2020 Winter semester)
Task nameType of taskMax. number of points
(act. for subtasks)
Min. number of pointsMax. počet pokusů
Credit and Examination Credit and Examination 100 (100) 51
        Credit Credit 25 (25) 18
                Zápočtová písemka Written test 25  18 2
        Examination Examination 75  33 3
Mandatory attendence participation: the scope of mandatory participation is not specified

Show history

Conditions for subject completion and attendance at the exercises within ISP: there are no special requirements

Show history

Occurrence in study plans

Academic yearProgrammeBranch/spec.Spec.ZaměřeníFormStudy language Tut. centreYearWSType of duty
2024/2025 (B0412A050006) Finance FIP P English Ostrava 3 Compulsory study plan
2023/2024 (B0412A050006) Finance FIP P English Ostrava 3 Compulsory study plan
2022/2023 (B0412A050006) Finance FIP P English Ostrava 3 Compulsory study plan
2021/2022 (B0412A050006) Finance FIP P English Ostrava 3 Compulsory study plan
2020/2021 (B0412A050006) Finance FIP P English Ostrava 3 Compulsory study plan
2019/2020 (B0412A050006) Finance FIP P English Ostrava 3 Compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner

Assessment of instruction

Předmět neobsahuje žádné hodnocení.