Course: International aspects of taxation

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Course title International aspects of taxation
Course code UPEM/KMAZP
Organizational form of instruction Lecture
Level of course Bachelor
Year of study 3
Semester Winter
Number of ECTS credits 4
Language of instruction Czech
Status of course Compulsory
Form of instruction Face-to-face
Work placements This is not an internship
Recommended optional programme components None
Lecturer(s)
  • Pavel Jan, prof. Ing. Ph.D.
Course content
unspecified

Learning activities and teaching methods
Monologic (reading, lecture, briefing), Dialogic (discussion, interview, brainstorming), Work with text (with textbook, with book), Methods of individual activities
Learning outcomes
Administration of taxation in the Czech Republic. Tax systems in the EU. Specific tax Methods of tax collection. Position of taxes in the European economic integration. Treaty on avoidance of double taxation.

Prerequisites
unspecified

Assessment methods and criteria
Oral examination, Written examination, Home assignment evaluation, Student performance assessment

The graded assignment is granted upon completion of correspondence tasks and passing the written test, eventually oral examination.
Recommended literature
  • Friedrich Schneider, Johanes Keller. International Taxation. 2008. ISBN 978-81-8437-635-4.
  • KLEIN, Š., ŽÍDEK, K. Mezinárodní daňové plánování.. Praha: Grada Publishing, a.s., 2006. ISBN 80-247-0563-X.
  • Láchová, Lenka. Daňové systémy v globálním světě. Praha: ASPI, 2007. ISBN 978-80-7357-320-1.
  • PETROVIČ, P. a kol. Encyklopedie mezinárodního daňového plánování.. 1. vydání, Beroun: Martin Novotný - NEWSLETTER, 2002. ISBN 80-86394-81.
  • RYLOVÁ, Z. Mezinárodní dvojí zdanění. 2. aktualizované vydání.. Olomouc: ANAG, spol. s.r.o., 2006.
  • Stejskal, J. Daňová teorie a politika (kombinované studium). Univerzita Pardubice, 2008.
  • TŮMA, J.,BÁČA, J. Přímé daně při aplikaci smluv o zamezení dvojího zdanění. 1. vydání.. Praha: MANAGEMENT PRESS, 1994. ISBN 80-85603-58-6.


Study plans that include the course
Faculty Study plan (Version) Category of Branch/Specialization Recommended year of study Recommended semester
Faculty: Faculty of Economics and Administration Study plan (Version): Public Economics and Administration (2015) Category: Economy 3 Recommended year of study:3, Recommended semester: Winter
Faculty: Faculty of Economics and Administration Study plan (Version): Public Economics and Administration (2014) Category: Economy 3 Recommended year of study:3, Recommended semester: Winter