Course: Tax Systems

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Course title Tax Systems
Course code MUFU/4DASY
Organizational form of instruction Lecture
Level of course Doctoral
Year of study not specified
Semester Summer
Number of ECTS credits 0
Language of instruction Czech, English
Status of course Compulsory-optional
Form of instruction Face-to-face
Work placements This is not an internship
Recommended optional programme components None
Lecturer(s)
  • Janoušková Jana, doc. Ing. Ph.D.
Course content
- The development of tax theories and the position of taxes in public budgets - history of tax theories and current tax principles (current state of tax theory, the benefit principle, tax fairness and tax equity). Effectiveness of taxes, excessive tax burden, direct and indirect administrative costs of taxes, overall loss of efficiency. - Tax systems of EU countries and indicators used for international tax comparison (tax quota, statutory tax rate, effective tax rate and calculation methods, tax mix). - Tax systems convergence, tax systems in EU countries, their typology and development, comparison with the Czech tax system. - The links between the social and tax system and their incentives. Definition of taxable income. Deductible items. Tax reliefs. Effective tax rate. Tax assignment. The Tax relief policy in the framework of the income taxes and their impact on public budgets. - Taxation of personal income. Methods of personal income taxation (negative income tax, withholding tax, flat rate tax, progressive form of taxation, gliding progressive taxes and existence of tax brackets, linear income tax, flat tax concept). Construction of personal income tax in the Czech Republic. - Quasi-taxes in tax systems. The essence and importance of quasi-taxes. Social security systems, the reason for inclusion of quasi-taxes in the tax systems, income from these taxes. Context of solidarity and equivalence in pension systems. Origin and types of social events. Health insurance system, its characteristics, importance and link with personal income taxation. - Taxation of corporations in the Czech Republic and the EU. - Theoretical aspects of corporate taxation and its development. Corporate taxation versus personal income tax. Effective tax burden, implicit tax rates (ITR). - The discriminatory effects of corporate income tax systems. The process of tax harmonization, harmonization activities in the EU in the field of corporate income taxation, the issue of the Common Consolidated Corporate Tax Base (CCCTB). - Taxation of consumption and environmental taxes. Sales taxes, general consumption taxes, selective consumption taxes, consumption tax collection mechanism, EU tax harmonization process. Classification of environmental taxes, ecological tax reform, process of harmonization of ecological taxes in the EU. - Real estate taxation and fiscal autonomy in the Czech Republic and EU countries. Theory of property taxes. The position of property taxation in the Czech Republic and EU countries. Delegated taxes in the context of fiscal autonomy. Real estate taxation and fiscal autonomy in the Czech Republic and EU countries.

Learning activities and teaching methods
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
prerequisite
Knowledge
Knowledge of economics and accounting.
Knowledge of economics and accounting.
learning outcomes
- 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.
Skills
- 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
Knowledge
Monologic (Exposition, lecture, briefing)
Monologic (Exposition, lecture, briefing)
assessment methods
Oral examination
Oral examination
Recommended literature
  • Webové portály Evropské unie, OECD, Ministerstva financí ČR a Finanční správy ČR.
  • BORIA, P. Taxation in European Union. Springer International Publishing, 2017. ISBN 978-3-319-53919-5.
  • HALL, R. E., RABUSHKA, A. The Flat Tax: Updated Revised Edition. Stanford: Hoover Press, 2007. ISBN 978-0-8179-9311-5.
  • JAMES, S., NOBES, Ch. The Economics of Taxation. 18th ed.. Birmingham: Fiscal Publications, 2018. ISBN 978-1906201-42-5.
  • JANOUŠKOVÁ, J. Taxes and tax policy: Personal income tax. Karviná: SU OPF v Karviné, 2012. ISBN 978-80-7248-765-3.
  • KUBÁTOVÁ, K. Daňová teorie a politika. 7 vyd.. Praha: Wolters Kluwer a. s, 2018. ISBN 978-80-7598-165-3.
  • MIRRLEES, J. Welfare, Incentives, and Taxation. Oxford University Press, 2006. ISBN 9780198295211.
  • MULLIGAN, E., L. OATS. Principles of International Taxation. Bloomsbury Publishing, 2021. ISBN 978-1-526-51955-0.
  • NERUDOVÁ, D. Harmonizace daňových systémů zemí Evropské unie. 4. vyd.. Praha, Wolters Kluwer, a. s., 2014. ISBN 978-80-747-8626-6.
  • OATES, W., E. Property Taxation and Local Government Finance. Lincoln Institute of Land Policy, 2001. ISBN 978-1558441446.
  • RADVAN M. Zdanění majetku v Evropě. Praha: C. H. Beck, 2007. ISBN 978-80-7179-563-6.
  • SCHNEIDER, F., COLIN, W. The Shadow Economy. Institute of Economic Affairs, 2013. ISBN 978-255-36674-8.
  • ŠIROKÝ, J. Daně v Evropské unii. 7. vydání. Praha: Linde, 2018. ISBN 978-80-7502-274-5.


Study plans that include the course
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