156-0348/01 – Tax Theory and Policy (DTP)

Gurantor departmentDepartment of Applied EconomicsCredits3
Subject guarantorIng. Tomáš Wroblowský, Ph.D.Subject version guarantorprof. JUDr. Ing. Igor Kotlán, Ph.D.
Study levelundergraduate or graduateRequirementCompulsory
Year2Semesterwinter
Study languageCzech
Year of introduction2012/2013Year of cancellation2014/2015
Intended for the facultiesEKFIntended for study typesFollow-up Master
Instruction secured by
LoginNameTuitorTeacher giving lectures
KOT07 prof. JUDr. Ing. Igor Kotlán, Ph.D.
MAC402 Doc. Ing. Mgr. Zuzana Machová, Ph.D.
Extent of instruction for forms of study
Form of studyWay of compl.Extent
Full-time Examination 2+0

Subject aims expressed by acquired skills and competences

The course of tax theory and tax policy introduce individuals to the various aspects of tax systems, direct and indirect taxes. Moreover, they also learn a lot about tax theory (tax efficiency, tax equity tax incidence etc). The individuals will be able to categorise different tax systems and tax policies among the countries.

Teaching methods

Lectures

Summary

V předmětu se studenti seznámí se zásadami, nástroji a cíli daňové teorie a politiky.

Compulsory literature:

ANTON, K.; MATHEW, P.; MORGAN, W. International Law - Cases and Materials. Oxford : Oxford University Press, 2005 BERNARDI, L.; PROFETA, P. Tax Systems and Tax Reforms in Europe. New York : Taylor & Francis, 2004. European Tax Handbook. Amsterdam : IBDF, 2012

Recommended literature:

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.

Way of continuous check of knowledge in the course of semester

E-learning

Other requirements

Ability to work with English-written scientific literature.

Prerequisities

Subject has no prerequisities.

Co-requisities

Subject has no co-requisities.

Subject syllabus:

1. Taxes - basic theory 2. Classification of taxes 3. Tax incidence 4. Optimal taxation, impacts of taxation 5. Tax competition and tax harmonization 6. Tax fairness 7. Tax effectiveness 8. Income tax theory - personal income tax 9. Progressivity of taxes 10. Income tax theory - corporate income tax 11. Systems of corporate taxation 12. Property tax theory 13. Consumption tax theory 14. Theory of social security contributions

Conditions for subject completion

Full-time form (validity from: 2012/2013 Winter semester, validity until: 2014/2015 Summer semester)
Task nameType of taskMax. number of points
(act. for subtasks)
Min. number of points
Examination Examination 100  51
Mandatory attendence parzicipation:

Show history

Occurrence in study plans

Academic yearProgrammeField of studySpec.ZaměřeníFormStudy language Tut. centreYearWSType of duty
2014/2015 (N6202) Economic Policy and Administration (6202T010) Finance P Czech Ostrava 2 Compulsory study plan
2013/2014 (N6202) Economic Policy and Administration (6202T010) Finance P Czech Ostrava 2 Compulsory study plan
2013/2014 (N6202) Economic Policy and Administration (6202T010) Finance (00) Finance P Czech Ostrava 2 Compulsory study plan
2012/2013 (N6202) Economic Policy and Administration (6202T055) Public Economics and Administration (00) Public Economics and Administration P Czech Ostrava 1 Compulsory study plan
2012/2013 (N6202) Economic Policy and Administration (6202T010) Finance (00) Finance P Czech Ostrava 2 Compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner