VSFS:N_DTP Tax Theory and Policy - Course Information

N_DTP Tax Theory and Policy

Extent and Intensity

2/1/0. 5 credit(s). Recommended Type of Completion: zk (examination). Other types of completion: z (credit).

Teacher(s)

prof. Ing. Jaroslav Vostatek, CSc. (seminar tutor)

Guaranteed by

prof. Ing. Jaroslav Vostatek, CSc.
Department of Finance – Departments – University of Finance and Administration
Contact Person: Lenka Pokorná

Timetable of Seminar Groups

N_DTP/cEKPH: each odd Tuesday 14:00–14:44 S13, each odd Tuesday 14:45–15:30 S13, J. Vostatek
N_DTP/pEKPH: Tue 12:15–12:59 S13, Tue 13:00–13:45 S13, J. Vostatek
N_DTP/vEKKV: Sat 12. 10. 9:45–11:15 KV211, 11:30–13:00 KV211, Sat 9. 11. 9:45–11:15 KV211, 11:30–13:00 KV211, Fri 6. 12. 14:00–15:30 KV211, 15:45–17:15 KV211, J. Vostatek
N_DTP/vEKPH: Fri 25. 10. 14:00–15:30 S13, 15:45–17:15 S13, Fri 22. 11. 14:00–15:30 S36, 15:45–17:15 S36, Sat 7. 12. 14:00–15:30 S11, 15:45–17:15 S11, J. Vostatek

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.

Learning outcomes

The student shall be able, after passing the course: - to analyze present scientific achievements in the area of tax theory and policy; - to apply the tax theory and policy for the Czech tax system; - to evaluate the proposals for tax reforms and reforms of social security financing; - to write a working paper about the tax system of a chosen country; - to compare the Czech tax system with the tax system of Slovakia or another country.

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 reforms. 4. Personal income taxation: tax expenditures, tax credits, joint income taxation. 5. Personal income and payroll taxation: models and systems. 6. Personal income and payroll taxation: reforms. 7. Corporate income and digital economy taxation: models and systems. 8. Interest and other capital income taxation: models and systems. Self-employed income taxation models and systems, sharing and gig economy taxation. 9. Sales and value-added taxation: models and systems. 10. Excises and tariffs 11. Financial sector taxation and subsidization. Sectorial taxes. 12. Wealth and enviromental taxes.

Literature

required literature
• KUBÁTOVÁ, K. Daňová teorie a politika. 6. aktualiz. vydání. Praha: Wolters Kluwer, 2015. 275 s. ISBN 978-80-7478-841-3.
• VANČUROVÁ, A. a L. LÁCHOVÁ. Daňový systém ČR 2018. 14. Praha: VOX, 2018, 404 s. ISBN 978-80-87480-63-2.
• Vostatek, J.: Zdanění příjmů a pojistné. Bulletin Komory daňových poradců 2014, č. 4
• Vostatek, J.: Vysoké zdanění práce v Česku? Ale vůbec ne. Hospodářské noviny, ihned.cz. 25. 9. 2017. https://nazory.ihned.cz/c1-65892800-vysoke-zdaneni-prace-v-cesku-ale-vubec-ne
• Vostatek, J.: Zdanění příjmů a pojištění OSVČ a zaměstnanců. Working paper. Praha: VŠFS, 2018

recommended literature
• 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
• ŠIROKÝ, J. Daně v Evropské unii. 7. vyd. Praha : Leges, 2018. 382 s. ISBN 978-80-7502-274-5.
• 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

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 exam, duration 60 minutes. The test comprises 5 questions (from 100 possible ones), to pass the exam you have to fully answer at least 3 questions

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: 12 hodin KS/semestr.

• Enrolment Statistics (Winter 2019, recent)
  
• Permalink: https://is.vsfs.cz/course/vsfs/winter2019/N_DTP