N_DTP Tax Theory and Policy

University of Finance and Administration
Winter 2025
Extent and Intensity
2/0/0. 6 credit(s). Type of Completion: zk (examination).
Guaranteed by
doc. Ing. Jan Mertl, Ph.D.
Department of Finance – Departments – University of Finance and Administration
Contact Person: Dita Egertová
Prerequisites
There are no prerequisites for this course.
Course Enrolment Limitations
The course is offered to students of any study field.
Course objectives
At the end of this course, students will be able to:
understand how taxes work and apply this knowledge in business practice;
understand the differences between fiscal, budgetary, and tax policy and their instruments;
based on acquired knowledge of tax theory, tax history, and an overview of the mechanisms of individual tax instruments, understand and more easily navigate the practical application of taxes;
gain an overview and knowledge of tax theory and policy and understand the microeconomic and macroeconomic impacts of taxation;
interpret the fundamental differences in the taxation of income, consumption, and property;
understand the issue of efficiency in taxation and the consequences of the development of administrative costs of taxation;
understand and be able to explain the theory of tax incidence and tax fairness;
be able to use information from the field of income, property, and consumption tax theory, as well as the characteristics, advantages, and disadvantages of individual taxes in their practical professional activities and business management;
understand the principles on which tax harmonization within the European Union works;
gain an overview of the tax instruments used in EU countries. explain and evaluate current reform proposals and trends in current tax policy in the context of economic policy and economic development.
Learning outcomes
After completing the course, students will be able to: - understand and explain current expertise in the field of tax theory and policy; - be aware of the tax aspects of doing business - apply tax theory and policy in business practice and economic practice in general; - apply knowledge of taxes in business activities related to taxes (e.g., payroll, sale of goods, taxation of profits); - evaluate proposals for tax reforms and social security financing reforms; - understand the structure of the tax system of a selected country; - compare the Czech tax system with the tax system of another EU member state.
Syllabus
1. Public revenues, their structure and trends. Revenue sharing. 2. Tax quota. Tax and compulsory payment wedges. Tax progressivity and its components. 3. Tax mixes. Optimal taxation theory, tax principles. Tax reforms. 4. Personal income taxation: tax expenses, tax credits, joint taxation of income. 5. Models and systems of personal income taxation, links to social security. Taxing wages and self-employment income. 6. Models and systems of corporate income taxation and the digital economy. Taxation of capital income, sharing and gig economy taxation. 7. Income tax reforms. Income taxes and social insurance in economic practice, international comparison. Their harmonization, optimization. Tax evasion. 8. Property taxes. 9. Models and systems of sales and value added taxation. 10. Excises and tariffs. 11. Financial sector taxation and subsidization. Sectoral taxes. 12. Environmental taxes. Tax policy instruments in the European Union.
Literature
    required literature
  • KUBÁTOVÁ, Květa. Daňová teorie a politika. 7. aktualiz. vyd. Praha: Wolters Kluwer ČR, 2018. ISBN 978-80-7598-165-3.
  • VANČUROVÁ, Alena; ZÍDKOVÁ, Hana. Daně v podnikání. 2., aktualizované vydání. Praha: Wolters Kluwer ČR, 2022. 368 s. ISBN 978-80-7676-359-3.
  • Directorate-General for Taxation and Customs Union. 2025. Annual Report on Taxation 2025. European Commission
  • NERUDOVÁ, Danuše. Daňová politika v Evropské unii. 2. vydání. Praha: Wolters Kluwer, 2024. ISBN 978-80-7676-826-8.
    recommended literature
  • Vostatek, J.: Sociální zabezpečení je klíčem k české daňové reformě. FÓRUM sociální politiky, 2020, č. 3
  • ZIMMERMANOVÁ, Jarmila. Ekologické zdanění a modelování jeho dopadů. 1. vyd. Praha: Wolters Kluwer, 2016. 232 s. ISBN 978-80-7552-062-3
  • Vostatek, J.: Financial Sector Taxation. In: Pavlát, V. a Schlossberger, O. (eds.): Proceedings of the 8th International Conference on „Financial Markets: Current State & Future Perspectives“. Praha: VŠFS, 2017, s. 140-150
  • ŠIROKÝ, Jan. Daně v Evropské unii. 7th ed. Praha: Leges, 2018, 384 pp. ISBN 978-80-7502-274-5. info
  • Vostatek, J.: Tax Wedges and Labour Costs. In: Filipová L. a kol. (red.): Proceedings of 15th International Conference Economic Policy in the European Union Member Countries. Ostrava: VŠB-TU Ostrava, 2018, s. 306-323
  • Vostatek. J.: Sociální úrazové modely a české pojištění odpovědnosti za pracovní úrazy a nemoci z povolání. FÓRUM sociální politiky, 2019, č. 6
  • Vostatek, J.: Návrh na malou a velkou důchodovou reformu včetně navazujících reforem pojistného, daně z příjmů, rodinných dávek a dávek na bydlení pro seniory. Working Paper č. 1/2018, Praha: VŠFS
  • Vostatek, J.: Zdanění příjmů a pojištění OSVČ a zaměstnanců. Working paper. Praha: VŠFS, 2018
  • Vostatek, J.: Daňová politika Fialovy vlády. Working Paper 2/2023. Praha: VŠFS
  • Náhradní obsah: Vančurová, A. – Zídková, H.: Daňový systém ČR 2024. Praha: Wolters Kluwer ČR, 2024
  • Vančurová, A., Zídková, H.: Daňový systém ČR 2024. Praha: Wolters Kluwer ČR, 2024
  • Vostatek, J.: Jednotné inkasní místo pro Česko. FÓRUM sociální politiky, 2022, č. 2, dostupné na: https://www.rilsa.cz/casopis-fsp
  • Vostatek, J.: Reforma zdanění přidané hodnoty. FÓRUM sociální politiky. 2024, č. 2
  • Vostatek, J.: Penzijní a stavební spoření. FÓRUM sociální politiky, 2023, č. 2
Teaching methods
The course consists of lectures in full-time studies and managed group consultations in the combined form of studies. The minimum compulsory attendance in the course is 75 % in the full-time studies and 50 % in the combined form of studies. Students who fail to meet the compulsory rate of attendance may by assigned additional study obligations during the semester to an extent that will enable them to demonstrate the study results and acquired proficiency necessary for successful completion of the course.
Assessment methods
Written examination with possible oral supplement. A score of at least 60 percent is required to pass the exam.
Language of instruction
Czech
Further Comments
The course can also be completed outside the examination period.
The course is also listed under the following terms Summer 2008, Summer 2009, Summer 2010, Summer 2011, Winter 2012, Winter 2014, Winter 2015, Winter 2016, Winter 2017, Winter 2018, Winter 2019, Winter 2020, Winter 2021, Winter 2022, Winter 2023, Winter 2024.
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