156-0348/03 – Tax Theory and Policy (DTP)

Gurantor department	Department of Applied Economics	Credits	4
Subject guarantor	Ing. Tomáš Wroblowský, Ph.D.	Subject version guarantor	prof. JUDr. Ing. Igor Kotlán, Ph.D.
Study level	undergraduate or graduate	Requirement	Compulsory
Year	1	Semester	winter
		Study language	Czech
Year of introduction	2013/2014	Year of cancellation	2013/2014
Intended for the faculties	EKF	Intended for study types	Follow-up Master

Instruction secured by
Login	Name	Tuitor	Teacher 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 study	Way of compl.	Extent
Full-time	Examination	2+1

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: 2013/2014 Winter semester, validity until: 2013/2014 Summer semester)

Task name	Type of task	Max. number of points (act. for subtasks)	Min. number of points	Max. počet pokusů
Examination	Examination	100	51	3

Mandatory attendence participation:

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Conditions for subject completion and attendance at the exercises within ISP:

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Occurrence in study plans

Academic year	Programme	Branch/spec.	Spec.	Zaměření	Form	Study language	Tut. centre	Year	W	S	Type of duty
2013/2014	(N6202) Economic Policy and Administration	(6202T027) National Economy			P	Czech	Ostrava	1			Compulsory	study plan
2013/2014	(N6202) Economic Policy and Administration	(6202T027) National Economy	(00) National Economy		P	Czech	Ostrava	1			Compulsory	study plan

Occurrence in special blocks

Block name	Academic year	Form of study	Study language	Year	W	S	Type of block	Block owner

Assessment of instruction

2013/2014 Winter