N_DTP Tax Theory and Tax Policy

University of Finance and Administration
Winter 2015
Extent and Intensity
2/0. 3 credit(s). Type of Completion: z (credit).
Teacher(s)
Ing. Yvona Legierská, Ph.D. (lecturer)
Guaranteed by
Ing. Yvona Legierská, Ph.D.
Department of Finance – Departments – University of Finance and Administration
Contact Person: Lenka Pokorná
Timetable of Seminar Groups
N_DTP/pRMO: Wed 12:15–12:59 M27, Wed 13:00–13:45 M27, Y. Legierská
N_DTP/pRPH: each even Thursday 14:00–14:44 S01, each even Thursday 14:45–15:30 S01, each even Thursday 15:45–16:29 S01, each even Thursday 16:30–17:15 S01, Y. Legierská
N_DTP/uRPH: Tue 10. 11. 15:45–17:15 S11, 17:30–19:00 S11, Tue 24. 11. 17:30–19:00 S11, Y. Legierská
N_DTP/vRMO: Sat 3. 10. 14:00–15:30 M15, Sat 31. 10. 14:00–15:30 M15, Fri 13. 11. 13:45–15:15 M25, Y. Legierská
N_DTP/vRPH: Fri 20. 11. 17:15–18:45 S24, Sat 5. 12. 8:00–9:30 S23, 9:45–11:15 S23, Y. Legierská
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 tax theories and use their postulates in their professional practice;
understand the differences between fiscal, budgetary and tax policy and their instruments;
based on the acquired knowledge of tax theory, the history of taxes and an overview of the mechanism of the functioning of various tax instruments, understand and more easily navigate the waters of the practical application of taxes;
gain insight knowledge of tax theory and policy and understand the microeconomic and macroeconomic effects of taxation;
interpret the fundamental differences in the taxation of revenues (income), property and consumption;
understand the issues in the efficiency of taxation and the consequences resulting from the development of the administrative costs of taxation;
understand and be able to explain the theory of tax incidence and the theory of tax justice;
use information from the areas of the theories of income, property and consumption taxes (excise duties), and the characteristics, advantages and disadvantages of various taxes in their practical professional activities;
understand the principles underlying tax harmonization in the European Union.
Syllabus
  • 1. Fiscal, budgetary and tax policy and its instruments. 2. The development of tax theory and the genesis of taxes. 3. Tax indicators used in international comparison. 4. Effectiveness in taxation. 5. Tax incentives and the macroeconomic effect of taxation. 6. The theory of tax incidence. 7. The theory of tax justice. 8. Income tax theories. 9. Property tax theories. 10. Excise duties and environmental tax theories. 11. Tax competition and harmonization in the European Union. 12. Tax instruments applied in the EU and other countries.
Literature
    required literature
  • Kubátová, K. Daňová teorie a politika. 6. aktualiz. vydání. Praha: Wolters Kluwer, 2015. 275 s. ISBN 978-80-7478-841-3
  • Široký, J. Daně v Evropské unii. 6. vyd. Praha : Linde, 2013. 386 s. ISBN 978-80-7201-925-0.
    recommended literature
  • James, S. Nobes, Ch. The Economics of Taxation. London: Pearson Education,1999. ISBN 0-273646-30-3
  • Láchová, L. Daňové systémy v globálním světě. 1. vyd. Praha: ASPI, 2007. 272 s. ISBN 978-80-7357-320-1
  • Pudil, P.- Vybíhal, V. - Vítek, L. Pavel, J. Zdanění a efektivnost. 1. vyd. Praha : Eurolex Bohemia, 2004. 158 s. ISBN 80-86861-07-4.
  • Široký, J. a kol. Daňové teorie s praktickou aplikací. 2. vyd. Praha : Linde, 2008. 301 s. ISBN 978-80-7400-005-8.
  • Vancurova, A.- Lachová, L. Daňový systém ČR 2014. 12. vyd. Prha: VOX, 2014. 391 s. ISBN 978-80-87480-23-6
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 in the lenght of 60 minutes. The written test consists of 10 questions with answers. In order to pass the course succesfully, it is necessary to achieve the minimum score of 6 points. At retaking, it is possible to reexamine a student - next to the written examination - also in oral examine.
Language of instruction
Czech
Further comments (probably available only in Czech)
The course can also be completed outside the examination period.
Information on the extent and intensity of the course: 6 hodin KS/semestr.
The course is also listed under the following terms Summer 2008, Summer 2009, Summer 2010, Summer 2011, Winter 2012, Winter 2014, Winter 2016, Winter 2017, Winter 2018, Winter 2019, Winter 2020, Winter 2021, Winter 2022, Winter 2023, Winter 2024.
  • Enrolment Statistics (Winter 2015, recent)
  • Permalink: https://is.vsfs.cz/course/vsfs/winter2015/N_DTP