154-0907/03 – Taxes and Tax System (DDS_DRS)

- 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

The role of taxes in the economy. Tax principles: fairness and efficiency (the concept of F. Ramsey and A. Pigou). Tax incidence (type of tax and tax revenue, excess tax burden, impact of the type of taxes on the distortion of the market mechanism). The impact of the tax burden on individual economic subjects (households, companies). The tax system in the Czech Republic. Direct taxes (definition of the taxable income, the tax progressivity versus progressivity of the tax rate, tax reliefs versus tax rebates, use of corporate taxes as an instrument of the economic policy, depreciation policy, nominal versus the efficient rate of corporate taxes, property taxes). Indirect taxes (the issue of the value added tax, excise duty, energy taxes). Additional tax deductions in the Czech Republic. Tax policy in the European Union. Harmonization and coordination versus the competition of tax systems. Taxes as the income of the EU budget. Harmonization and coordination in the field of direct taxes. The harmonization of the value added tax and excise taxes.

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