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Lecturer(s)
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Janoušková Jana, doc. Ing. Ph.D.
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Course content
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- Development of tax theories and the position of taxes in public budgets. - Tax systems of EU countries and indicators of international tax comparison. - Personal Income Tax. - Taxation of personal income. - Quasi-taxes in tax systems. - Taxation of corporations in the Czech Republic and the EU. - The discriminatory effects of corporate income tax systems. - Taxation of consumption and environmental taxes. - Property taxation and fiscal autonomy in the Czech Republic and EU countries.
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Learning activities and teaching methods
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Monologic (Exposition, lecture, briefing)
- Participation in classes
- 20 hours per semester
- Home preparation for classes
- 100 hours per semester
- Term paper
- 80 hours per semester
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| prerequisite |
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| Knowledge |
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| Knowledge of economics and accounting. |
| Knowledge of economics and accounting. |
| learning outcomes |
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| Student gains detailed knowledge about taxes and tax theories in Czech republic. He will be able to compare concepts among other european countries. Moreover the student will be able to utilize gained knowledge in various economical situations. |
| define tax policy as a social science discipline, define the tax policy of the Czech Republic with reference to the tax systems of the EU and selected OECD countries characterize the tax system and the objectives of tax policies describe the effects of taxation on the economy and society explain the objectives of the harmonization of selected taxes in the context of EU tax policy and the reasons why some taxes are not harmonized |
| define tax policy as a social science discipline, define the tax policy of the Czech Republic with reference to the tax systems of the EU and selected OECD countries characterize the tax system and the objectives of tax policies describe the effects of taxation on the economy and society explain the objectives of the harmonization of selected taxes in the context of EU tax policy and the reasons why some taxes are not harmonized |
| Student gains detailed knowledge about taxes and tax theories in Czech republic. He will be able to compare concepts among other european countries. Moreover the student will be able to utilize gained knowledge in various economical situations. |
| Skills |
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| evaluate the reasons for state intervention in the economy through taxes in order to stabilize it choose the optimal form of taxation within the company policy optimize the tax base within the framework of company policy use selected methods for calculating the tax burden of tax subjects evaluate the effects of so-called quasi-taxes evaluate the reasons and procedures for property taxation within national policies |
| evaluate the reasons for state intervention in the economy through taxes in order to stabilize it choose the optimal form of taxation within the company policy optimize the tax base within the framework of company policy use selected methods for calculating the tax burden of tax subjects evaluate the effects of so-called quasi-taxes evaluate the reasons and procedures for property taxation within national policies |
| teaching methods |
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| Knowledge |
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| Monologic (Exposition, lecture, briefing) |
| Monologic (Exposition, lecture, briefing) |
| assessment methods |
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| Oral examination |
| Oral examination |
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Recommended literature
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BORIA, P. Taxation in European Union. Springer International Publishing, 2017. ISBN 978-3-319-53919-5.
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HALL, R. E., RABUSHKA, A. The Flat Tax: Updated Revised Edition. Stanford: Hoover Press, 2007. ISBN 978-0-8179-9311-5.
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JAMES, S., NOBES, Ch. The Economics of Taxation. 18th ed.. Birmingham: Fiscal Publications, 2018. ISBN 978-1906201-42-5.
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JANOUŠKOVÁ, J. Taxes and tax policy: Personal income tax. Karviná: SU OPF v Karviné, 2012. ISBN 978-80-7248-765-3.
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MIRRLEES, J. Welfare, Incentives, and Taxation. Oxford University Press, 2006. ISBN 9780198295211.
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MULLIGAN, E., L. OATS. Principles of International Taxation. Bloomsbury Publishing, 2021. ISBN 978-1-526-51955-0.
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OATES, W., E. Property Taxation and Local Government Finance. Lincoln Institute of Land Policy, 2001. ISBN 978-1558441446.
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SCHNEIDER, F., COLIN, W. The Shadow Economy. Institute of Economic Affairs, 2013. ISBN 978-255-36674-8.
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