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Lecturer(s)
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Course content
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1. Introduction to Taxation and Tax Theory, historical development of taxation 2. Taxation and Public Finance - public revenues, their structure and trends, and allocation of tax revenues in the budget 3. Theoretical Foundations of Taxation 4. Classification and Structure of Taxes 5. Principles of Tax Fairness and Tax Morality 6. Tax Efficiency and Distortions 7. Objectives and Instruments of Tax Policy 8. Taxation of Personal Income and Social Contributions 9. Corporate Income Taxation 10. Property Taxation 11. Consumption Taxation 12. Tax Competition and International Coordination
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Learning activities and teaching methods
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Lecturing, Methods for working with texts (Textbook, book), Practice exercises
- Term paper
- 15 hours per semester
- Preparation for course credit
- 20 hours per semester
- Participation in classes
- 39 hours per semester
- Home preparation for classes
- 16 hours per semester
- Preparation for examination
- 30 hours per semester
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| prerequisite |
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| Knowledge |
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| Successfully completed and passed DAN1, DAN2 and DAN3 courses |
| Successfully completed and passed DAN1, DAN2 and DAN3 courses |
| Skills |
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| no special skills required |
| no special skills required |
| learning outcomes |
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| Knowledge |
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| Define the role of taxes in the economy |
| Define the role of taxes in the economy |
| Determine the theory of income, excise and property taxes |
| Determine the theory of income, excise and property taxes |
| Describe the general structural elements of taxation |
| Describe the general structural elements of taxation |
| explain the nature of the historical development of taxes |
| explain the nature of the historical development of taxes |
| Characterize the tax system of the Czech Republic and its organisation |
| Characterize the tax system of the Czech Republic and its organisation |
| understand the microeconomic and macroeconomic impacts of taxation |
| understand the microeconomic and macroeconomic impacts of taxation |
| Skills |
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| explain the theories of income, excise and property taxes |
| explain the theories of income, excise and property taxes |
| describe the macroeconomic and microeconomic effects of taxation on individual objects of taxation and the efficiency of taxation |
| describe the macroeconomic and microeconomic effects of taxation on individual objects of taxation and the efficiency of taxation |
| apply tax theory and policy to the Czech tax system |
| apply tax theory and policy to the Czech tax system |
| compare the Czech tax system with the tax system of, for example, another EU country. |
| compare the Czech tax system with the tax system of, for example, another EU country. |
| apply the general basic principles of tax laws and understand income, consumption, and property taxation |
| apply the general basic principles of tax laws and understand income, consumption, and property taxation |
| teaching methods |
|---|
| Knowledge |
|---|
| Lecturing |
| Methods for working with texts (Textbook, book) |
| Methods for working with texts (Textbook, book) |
| Practice exercises |
| Lecturing |
| Practice exercises |
| assessment methods |
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| Written examination |
| Written examination |
| Grade (Using a grade system) |
| Grade (Using a grade system) |
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Recommended literature
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Daňové zákony a související předpisy v aktuálním znění.
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AGRAWAL, D.C. Basic Concepts of International Taxation. Taxmann, 2016. ISBN 978-9-3507-1968-8.
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ALSTOTT,A. Taxation in Six Concepts: A Student's Guide. CCH Inc.; Student edition, 2015. ISBN 978-0808042983.
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BERNARDI,I., CHANDLER, M.W.S., GANDULLIA, L. Tax Systems and Tax Reforms in New EU Member States. Routledge, 2012. ISBN 978-0-415-65433-3.
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BORIA, P. Taxation in European Union. Springer International Publishing, 2017. ISBN 978-3-319-53918-.
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EUROPEAN COMMISSION. Taxation Trends in the European Union. Data for the EU Member States, Iceland and Norway. Luxembourg: Publications Office of the European Union, 2016. ISBN 978-92-79-57441-2.
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KUBÁTOVÁ, K. Daňová teorie a politika. 7 vyd.. Praha: Wolters Kluwer a. s, 2018. ISBN 978-80-7598-165-3.
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PANAYI, CH. European Union Corporate Tax Law. Cambridge University Press, 2013. ISBN 978-1107018990.
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SPENGEL, Ch., OESTREICHER, A. Common Corporate Tax Base in the EU. Springer Verlag Berlin Heidelberg, 2012. ISBN 978-3-7908-2755-2.
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ŠIROKÝ, J. Základy daňové teorie s praktickými příklady. 2. aktual. vyd.. Praha: Wolters Kluwer, 2016. ISBN 978-80-7552-315-0.
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VANČUROVÁ, A. Zdanění osobních příjmů. Praha: Wolters Kluwer ČR, 2022. ISBN 978-80-7552-926-8.
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VANČUROVÁ, A., ZÍDKOVÁ, H. Daňový systém ČR 2022. Praha: WOLTERS KLUWER, 2022. ISBN 978-80-7676-362-3.
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