Course detail

Tax Theory and Policy

FP-FdtpPAcad. year: 2011/2012

The course is concerned with the basic problems of tax theory (tax principles, macroeconomic impacts of taxation, theoretic aspects of particular taxes - personal and profit pension taxes, property taxes, consumer taxes, environmental taxes, contributions to social security) and the tax policy in advanced countries (especially tax mix and tax yield).

Language of instruction

Czech

Number of ECTS credits

Mode of study

Not applicable.

Guarantor

doc. Ing. Eva Lajtkepová, Ph.D.

Department

Institute of Finances (ÚF)

Learning outcomes of the course unit

The students will obtain a theoretical background for the creation of tax systems, combination of theoretical knowledge and tax policy in advanced countries, capability of applying the theoretical knowledge to practical problems.

Prerequisites

Basics of tax theory, macro-economy, micro-economy and public finances (at the Bachelor’s courses level).

Co-requisites

Not applicable.

Planned learning activities and teaching methods

Teaching methods depend on the type of course unit as specified in the article 7 of BUT Rules for Studies and Examinations.

Assesment methods and criteria linked to learning outcomes

The exam takes the form of a written test. The grading follows the ETCS rules.

Course curriculum

Not applicable.

Work placements

Not applicable.

Aims

The principal objective of the course is to create a relationship between the tax theory and the modern practice of the tax policy. In the course the students are instructed on the basic concepts of the tax theory and provided with tools to get an understanding of the present political and economic situation in advanced countries.

Specification of controlled education, way of implementation and compensation for absences

Attendance of lectures is recommended. The lecture contents are given by a semestral curriculum. Missed lectures can be made up for at the teacher’s discretion.

Recommended optional programme components

Not applicable.

Prerequisites and corequisites

Not applicable.

Basic literature

KUBÁTOVÁ, K. Daňová teorie: úvod do problematiky. 2.aktual.vyd. Praha: ASPI, 2009. 120 s. ISBN 978-80-7357-423-9. (CS)
KUBÁTOVÁ, K., VYBÍHAL, V. a kol. Optimalizace daňového systému ČR. 1.vyd. Praha: Eurolex Bohemia, 2004. 179 s. ISBN 80-86861-05-8. (CS)
PUDIL, P. a kol. Zdanění a efektivnost, 1.vyd. Praha: Eurolex Bohemia, 2004. 158 s. ISBN 80-86861-07-4. (CS)
ŠIROKÝ, J. Daňová teorie - s praktickou aplikací. 2.vyd. Praha: C.H.BECK, 2008. 301 s. ISBN 978-80-7400-005-8. (CS)

Recommended reading

NERUDOVÁ, D. Harmonizace daňových systémů zemí Evropské unie. 2.aktual. vyd. Praha: ASPI, 2008. 257 s. ISBN 978-80-7357-386-7.. (CS)
ŠIROKÝ, J. Daně v Evropské unii. 4. aktual.vyd. Praha: LINDE, 2010. 351 s. ISBN 978-80-7201-799-7. (CS)

Classification of course in study plans

  • Programme MGR Master's

    branch MGR-UFRP , 2 year of study, summer semester, compulsory

Type of course unit

 

Lecture

26 hod., optionally

Teacher / Lecturer

doc. Ing. Eva Lajtkepová, Ph.D.

Syllabus

● Introduction. Importance of the tax theory and the position of tax policy within the government’s economic policy.
● Development of the tax theory in relation to the practical economic policy.
● Tax principles – tax equity and efficiency. Taxation costs. Excessive tax burden.
● Macroeconomic impacts of taxation.
● Taxation compared on an international scale.
● Personal pension tax.
● Profit pension tax.
● Consumer taxes.
● Property taxes.
● Contributions to social security.
● Optimum tax structure („tax mix“).
● Tax income of the state budget, relationship to the state budgetary and fiscal policy.
● Environmental aspects of taxation.