156-0448/01 – Tax Theory and Policy (DTP)
| Gurantor department | Department of Applied Economics | Credits | 3 |
| 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 | Compulsory |
| Year | 1 | Semester | winter |
| | Study language | Czech |
| Year of introduction | 2012/2013 | Year of cancellation | 2012/2013 |
| Intended for the faculties | EKF | Intended for study types | Follow-up Master |
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
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
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Prerequisities
Subject has no prerequisities.
Co-requisities
Subject has no co-requisities.
Subject syllabus:
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Conditions for subject completion
Occurrence in study plans
Occurrence in special blocks
Assessment of instruction