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Lecturer(s)
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Course content
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- Basic Tax Concepts - Role of Taxes in the Economy - Tax Incidence, Effectiveness of Taxation - Macroeconomic and Microeconomic Effects of Taxation - Theory of Income and Property Taxes - Theory of Excise and Environmental Protection Taxes - Social Security Contributions - Value Added Tax Principles - Tax system of the Czech Republic - individual taxes of the Czech Republic Tax System and their calculation - International Taxation
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Learning activities and teaching methods
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Monologic (Exposition, lecture, briefing), Dialogic (Discussion, conversation, brainstorming), Individual work of students
- Preparation for examination
- 20 hours per semester
- Participation in classes
- 39 hours per semester
- Home preparation for classes
- 10 hours per semester
- Preparation for course credit
- 15 hours per semester
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| prerequisite |
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| Knowledge |
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| knowledge of English at least at the B1 level |
| knowledge of English at least at the B1 level |
| learning outcomes |
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| Explain the principles of the historical development of taxes |
| Explain the principles of the historical development of taxes |
| Define the role of taxes in ty economy and basic tax concepts |
| Define the role of taxes in ty economy and basic tax concepts |
| Define the theories of income, excise, and property taxes |
| Define the theories of income, excise, and property taxes |
| Describe the general structural elements and principles of taxation |
| Describe the general structural elements and principles of taxation |
| Acquire the general knowledge of the tax system of the Czech Republic, its organization and administration |
| Acquire the general knowledge of the tax system of the Czech Republic, its organization and administration |
| 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 |
| Compare the national tax system of the student's country with the tax system of the Czech Republic and draw conclusions |
| Compare the national tax system of the student's country with the tax system of the Czech Republic and draw conclusions |
| Evaluate the differences in the collection of direct and indirect taxes in both systems |
| Evaluate the differences in the collection of direct and indirect taxes in both systems |
| Apply the basic methods of international double taxation |
| Apply the basic methods of international double taxation |
| teaching methods |
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| Knowledge |
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| Dialogic (Discussion, conversation, brainstorming) |
| Individual work of students |
| Dialogic (Discussion, conversation, brainstorming) |
| Monologic (Exposition, lecture, briefing) |
| Individual work of students |
| Monologic (Exposition, lecture, briefing) |
| assessment methods |
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| Written examination |
| Oral examination |
| Oral examination |
| Written examination |
| Essay |
| Essay |
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Recommended literature
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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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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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