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Lecturer(s)
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Černohorský Jan, doc. Ing. Ph.D.
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Course content
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The fundamentals conceptions of tax Tax effectiveness Tax incidence Tax stimuli Tax equity Optimal taxes The fundamentals of tax policy Macroeconomic effects of taxes Fiscal federalism Personal Incoming Taxes Corporate Taxes Excise Taxes Property Taxes, Social Insurance Ecological Taxes
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Learning activities and teaching methods
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Monologic (reading, lecture, briefing), Dialogic (discussion, interview, brainstorming), Methods of individual activities, Demonstration, Projection, Stimulating activities (simulation, games, drama)
- Term paper
- 50 hours per semester
- Preparation for an exam
- 86 hours per semester
- Participation in classes
- 14 hours per semester
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Learning outcomes
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The aim of the course is to broaden theoretical knowledge and to learn about the impact of taxes on the behavior of businesses.
A student who has successfully completed the course can: explain tax principles and classify taxes; express the excessive tax burden and its impact on economic operators; explain the tax incidence and its impact on economic operators; explain the impact of taxes on willingness to work, save and invest; explain the criteria for proper distribution; characterize the essential elements of tax reforms; explain models of fiscal federalism; explain the importance, fundamental principles and effect of individual taxes. A student who has successfully completed the course will: orientate in individual areas of tax theory and use it for tax policy evaluation; interpret the changes in tax policy comprehensively; propose options for changes in tax policy in accordance with tax principles and knowing the positive and negative characteristics of individual taxes; orientate in the selected tax systems of a developed countries. A student who has successfully completed the course is able to: communicate comprehensively and convincingly to professionals and laymen information on the nature of professional problems in the field of tax theory and policy and their own opinion on their solution.
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Prerequisites
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The prerequisite for the study of this subject is knowledge of the tax system (especially the Czech Republic), fiscal policy, budget system, revenue and expenditure of public budgets.
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Assessment methods and criteria
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Oral examination, Written examination, Student performance assessment, Creative work analysis, Didactic test, Presentation
The assignment is granted upon completion of the seminar tasks. The examination will be granted oral, written or both way.
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Recommended literature
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Daňová teorie a politika - Studijní opora v Moodle. .
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Zákon č. 235/2004 Sb., o dani z přidané hodnoty, ve znění pozdějších předpisů.
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Zákon č. 353/2003 Sb., o spotřebních daních, ve znění pozdějších předpisů.
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Zákon č. 586/1992 Sb., o daních z příjmů, ve znění pozdějších předpisů.
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Kaplow, L. The Theory of Taxation and Public Economics.. Princeton: Princeton University Press, 2011. ISBN 978-0-691-14821-2.
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Kubátová, K. Daňová teorie a politika. 7. akt. vyd.. Praha, 2018. ISBN 78-80-7598-166-0.
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STEJSKAL, J.:. Daňová teorie a politika (kombinované studium). I. díl. 1 vydání. Pardubice: Univerzita Pardubice, FES, 2008..
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STEJSKAL, J.:. Daňová teorie a politika (kombinované studium). II. díl. 1 vydání. Pardubice: Univerzita Pardubice, FES, 2008..
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ŠIROKÝ, J. Základy daňové teorie s praktickými příklady. Praha: Wolters Kluwer, 2015. ISBN 978-80-7478-785-0.
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