VSFS:NA_TTP Tax Theory and Policy - Informace o předmětu

NA_TTP Tax Theory and Policy

Rozsah

2/0/0. 12 hodin KS/semestr. 6 kr. Ukončení: zk.

Garance

doc. Ing. Jan Mertl, Ph.D.
Katedra financí (FES, KF) – Katedry – Vysoká škola finanční a správní
Kontaktní osoba: Dita Egertová

Omezení zápisu do předmětu

Předmět je otevřen studentům libovolného oboru.

Cíle předmětu

The aim of the course is to gain systematic knowledge of tax theory and policy, including the issue of social security contributions and including practical examples and tax systems settings in European countries. The course is designed to enable students to understand, analyse and create fundamental concepts of tax systems in their integrated form. The course will focus on the theoretical background of tax systems, their historical development, microeconomic and macroeconomic impacts of taxation, impact on businesses and citizens, existing tax systems, taxation of individuals and companies, consumption, and wealth. Students can evaluate reform proposals and trends in current tax policy in the context of economic policy, economic development and European integration.

Výstupy z učení

Upon successful completion of the course, students will:
understand and explain current professional knowledge of tax theory and policy;
be aware of the tax aspects of 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

Osnova

1. Fiscal, budgetary and tax policy and its instruments. 2. Tax indicators used in international comparison. Tax quota, tax wedge. Tax progressiveness. 3. The development of tax theory and the genesis of taxes. Models and types of taxation. 4. Theory of optimal taxation. Effectiveness in taxation. The theory of tax incidence and the theory of tax justice. 5. Income taxation. Tax incentives, tax reliefs. The macroeconomic and social effects of taxation. 6. Income taxes and social security contributions. Taxation of employed and self-employed. 7. Corporate taxes. Taxation of digital and sharing economy. 8. Property taxes. 9. Consumption taxes. General taxation of sales and value added. 10. Excise taxes. Environmental taxes. 11. Tax competition and harmonization in the European Union. Tax evasion. 12. Tax instruments applied in the EU and other countries.

Literatura

povinná literatura
• EUROPEAN COMMISSION, Directorate-General for Taxation and Customs Union. 2025. Annual Report on Taxation 2025.
• Gruber, Jonathan. Public Finance and Public Policy. 6th ed., Worth Publishers, May 29, 2019.
• ROSEN, Harvey S. a Ted GAYER. Public finance. 10th ed. Boston: McGraw-Hill Irwin, 2014. 608 p. ISBN 978-0078021688.
• TRESCH, W. Richard. Public Finance: A Normative Theory. Amsterdam: Academic Press. 2015. 534 p. ISBN 978-0124158344.

doporučená literatura
• ULBRICH, Holley H. Public finance in theory and practice. Abingdon, Oxon ; New York : Routledge . 2011. ISBN 9780415585972.
• GREENE, Joshua E. Public finance: an international perspective. New Jersey: World Scientific, 2012. 500 p. ISBN 978-981-4365-04-8.
• OATS, Lynne. Principles of International Taxation. 9th ed. London: Bloomsbury Professional, 2023.
• OECD. Taxing Wages 2025: Indexation of Labour Taxation and Benefits in OECD Countries. OECD Publishing, 30 April 2025

Výukové metody

Lectures (internal form of study) and conducted consultations (external form of study). The minimum compulsory attendance in the course is 75 % in the full-time studies and 50 % in the combined (external) 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 necessary for successful completion of the course. The lectures will contain descriptions and explanations of course topics. Students’ activity is expected on lessons, especially in the full-time studies and on seminars.

Metody hodnocení

Course is finished with an exam. At least 60 percent score is required to pass the course. Exam is done in the form of written answers to several questions from the course contents and, where appropriate, oral discussion of these answers with lecturer.

Vyučovací jazyk

Angličtina

Další komentáře

Předmět je dovoleno ukončit i mimo zkouškové období.

• Statistika zápisu (nejnovější)
  
• Permalink: https://is.vsfs.cz/predmet/vsfs/zima2025/NA_TTP