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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 Tax Theory: The fundamentals conceptions of tax Tax effectiveness Tax incidence Tax stimuli Tax equity Optimal taxes The Tax Policy: 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), Demonstration, Projection, Stimulating activities (simulation, games, drama)
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Learning outcomes
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The subject The Tax Theory and Policy connects the others subjects: Public Economics, Public Finance, Tax System of Czech Republic and Microeconomics. This subject is only theoretical and it focuses on the complex overview about tax systems making, functions of individual taxes and their impact to the economy. It deals with economical behaviour impact of economical subjects.
Students will be able to apply acquired knowledge in the macro-, meso- and microsphere.
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Prerequisites
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unspecified
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Assessment methods and criteria
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Oral examination, Written examination, Student performance assessment, Didactic test
The assignment is granted upon completion of the seminar work. The examination will be granted oral, written or both way.
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Recommended literature
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Kubátová, Květa. Daňová teorie a politika. Praha: Wolters Kluwer Česká republika, 2010. ISBN 978-80-7357-574-8.
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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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