156-0347/01 – Finance Policy of the Czech Republic (FPČR)

Gurantor departmentDepartment of Applied EconomicsCredits4
Subject guarantorprof. JUDr. Ing. Igor Kotlán, Ph.D.Subject version guarantorprof. JUDr. Ing. Igor Kotlán, Ph.D.
Study levelundergraduate or graduateRequirementChoice-compulsory
Year1Semestersummer
Study languageCzech
Year of introduction2011/2012Year of cancellation
Intended for the facultiesEKFIntended for study typesFollow-up Master
Instruction secured by
LoginNameTuitorTeacher giving lectures
KOT07 prof. JUDr. Ing. Igor Kotlán, Ph.D.
CUP032 Ing. Veronika Nálepová
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 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

Další požadavky na studenta

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

Full-time form (validity from: 2011/2012 Winter semester)
Task nameType of taskMax. number of points
(act. for subtasks)
Min. number of points
Exercises evaluation and Examination Credit and Examination 100 (100) 51
        Exercises evaluation Credit 45 (45) 0
                Jiný typ úlohy Other task type 45  0
        Examination Examination 55 (55) 0
                Písemka Written examination 50  0
                Ústní zkouška Oral examination 5  0
Mandatory attendence parzicipation:

Show history

Occurrence in study plans

Academic yearProgrammeField of studySpec.FormStudy language Tut. centreYearWSType of duty
2015/2016 (N6202) Economic Policy and Administration (6202T027) National Economy P Czech Ostrava 1 Choice-compulsory study plan
2014/2015 (N6202) Economic Policy and Administration (6202T027) National Economy P Czech Ostrava 1 Choice-compulsory study plan
2013/2014 (N6202) Economic Policy and Administration (6202T027) National Economy P Czech Ostrava 1 Choice-compulsory study plan
2013/2014 (N6202) Economic Policy and Administration (6202T027) National Economy (00) National Economy P Czech Ostrava 1 Choice-compulsory study plan
2012/2013 (N6202) Economic Policy and Administration (6202T027) National Economy (00) National Economy P Czech Ostrava 1 Compulsory study plan
2011/2012 (N6202) Economic Policy and Administration (6202T027) National Economy (00) National Economy P Czech Ostrava 1 Compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner