156-0347/01 – Finance Policy of the Czech Republic (FPČR)
| Gurantor department | Department of Applied Economics | Credits | 4 |
| Subject guarantor | prof. JUDr. Ing. Igor Kotlán, Ph.D. | Subject version guarantor | prof. JUDr. Ing. Igor Kotlán, Ph.D. |
| Study level | undergraduate or graduate | Requirement | Choice-compulsory |
| Year | 1 | Semester | summer |
| | Study language | Czech |
| Year of introduction | 2011/2012 | Year of cancellation | 2020/2021 |
| Intended for the faculties | EKF | Intended for study types | Follow-up Master |
Subject aims expressed by acquired skills and competences
The course of finance and tax policy introduce individuals to the various aspects of tax systems, direct and indirect taxes. Moreover, they also learn a lot about tax law in continental law countries. The individuals will be able to categorise and assemble different tax systems and tax policies among the countries.The course enables the individuals to start their careers in the international business and auditors firms.
Teaching methods
Lectures
Seminars
Summary
The course of finance and tax policy introduce individuals to the various aspects of tax systems, direct and indirect taxes. Moreover, they also learn a lot about tax law in continental law countries. The individuals will be able to categorise and assemble different tax systems and tax policies among the countries.The course enables the individuals to start their careers in the international business and auditors firms.
Compulsory literature:
BERNARDI, L.; PROFETA, P. Tax Systems and Tax Reforms in Europe. New York : Taylor & Francis, 2004.
BERNARDI, L.; CHANDLER, M., GANDULLIA, L. Tax Systems and Tax Reforms in New EU Member. New York : Taylor & Francis, 2005.
BROWN, S.W. Macroeconomics. New Jersey : Prentice Hall International, 1988.
European Tax Handbook. Amsterdam : IBDF, 2012
Recommended literature:
ANTON, K.; MATHEW, P.; MORGAN, W. International Law - Cases and Materials. Oxford : Oxford University Press, 2005
Way of continuous check of knowledge in the course of semester
E-learning
Other requirements
Ability to work with foreign scientific literature (English).
Prerequisities
Subject has no prerequisities.
Co-requisities
Subject has no co-requisities.
Subject syllabus:
1. Financial Policy – definitions, targets, tools, principles
2. Theoretical Resources of Financial Policy
3. Financial–legal Relations and Their Specification
4. Financial Law and Its Sources
5. Budget Policy
6. Tax Policy – indirect taxes
7. Tax Policy – direct taxes
8. Monetary Policy and Regulation of Money Supply
9. Exchange Policy
10. Policy of Financial Market Regulation
11. Financial Policy with International Element
12. Government Supervision and Financial Inspection of Public Services
13. Government Supervision and Financial Inspection of Monetary and Banking Market
Conditions for subject completion
Occurrence in study plans
Occurrence in special blocks
Assessment of instruction