156-0548/03 – Tax Theory and Policy (TTP)

Gurantor department	Department of Applied Economics	Credits	5
Subject guarantor	Ing. Tomáš Wroblowský, Ph.D.	Subject version guarantor	Ing. Tomáš Wroblowský, Ph.D.
Study level	undergraduate or graduate	Requirement	Compulsory
Year	2	Semester	winter
		Study language	English
Year of introduction	2017/2018	Year of cancellation	2020/2021
Intended for the faculties	EKF	Intended for study types	Follow-up Master

Instruction secured by
Login	Name	Tuitor	Teacher giving lectures
WRO25	Ing. Tomáš Wroblowský, Ph.D.

Extent of instruction for forms of study
Form of study	Way of compl.	Extent
Full-time	Credit and 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
Seminars

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

Full-time form (validity from: 2019/2020 Winter semester, validity until: 2020/2021 Summer semester)

Task name	Type of task	Max. number of points (act. for subtasks)	Min. number of points	Max. počet pokusů
Credit and Examination	Credit and Examination	100 (100)	51
Credit	Credit	35	18
Examination	Examination	65	30	3

Mandatory attendence participation: Conditions stated by lecturer.

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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.	Form	Study language	Tut. centre	Year	Type of duty
2019/2020	(N6202) Economic Policy and Administration	(6202T027) National Economy	P	English	Ostrava	2	Compulsory	study plan
2018/2019	(N6202) Economic Policy and Administration	(6202T027) National Economy	P	English	Ostrava	2	Compulsory	study plan
2017/2018	(N6202) Economic Policy and Administration	(6202T027) National Economy	P	English	Ostrava	2	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

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