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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), Dialogic (discussion, interview, brainstorming), Methods of individual activities, Demonstration, Projection, Stimulating activities (simulation, games, drama)
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Learning outcomes
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The aim of the course is to extend theoretical knowledge and acquaint the students with possible taxation incidences on the economic behaviour. The course supplements from the point of view of redistributing processes basic overview of the economic and social policy issues.
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, 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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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. 6. akt. vyd.. Praha, 2015. ISBN 978-80-7478-841-3.
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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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