156-0348/02 – Tax Theory and Policy (DTP)

Gurantor departmentDepartment of Applied EconomicsCredits3
Subject guarantorIng. Tomáš Wroblowský, Ph.D.Subject version guarantorIng. Tomáš Wroblowský, Ph.D.
Study levelundergraduate or graduate
Study languageCzech
Year of introduction2012/2013Year of cancellation2020/2021
Intended for the facultiesEKFIntended for study typesFollow-up Master
Instruction secured by
LoginNameTuitorTeacher giving lectures
WRO25 Ing. Tomáš Wroblowský, 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



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


Other requirements

Ability to work with English-written scientific literature.


Subject has no prerequisities.


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

Conditions for completion are defined only for particular subject version and form of study

Occurrence in study plans

Academic yearProgrammeField of studySpec.ZaměřeníFormStudy language Tut. centreYearWSType of duty
2016/2017 (N6202) Economic Policy and Administration (6202T010) Finance P Czech Ostrava 2 Choice-compulsory study plan
2015/2016 (N6202) Economic Policy and Administration (6202T010) Finance P Czech Ostrava 2 Choice-compulsory study plan
2012/2013 (N6202) Economic Policy and Administration (6202T027) National Economy (00) National Economy P Czech Ostrava Choice-compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner
Subject block without study plan - EKF - P - cs 2017/2018 Full-time Czech Optional EKF - Faculty of Economics stu. block