VSFS:NA_TTP Tax Theory and Policy - Informace o předmětu

NA_TTP Tax Theory and Policy

Rozsah

2/1/0. 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

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, discuss impact on businesses, customers and citizens in general • interpret the fundamental differences in the taxation of revenues (income), property and consumption • understand the role of social and health insurance in fiscal and tax policy • discuss the macroeconomic and social dimension of taxation and income redistribution • 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.

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. 7. Corporate taxes. 8. Property taxes. 9. Consumption taxes (general - VAT, sales tax). 10. Excise taxes. Environmental taxes. 11. Tax competition and harmonization in the European Union. 12. Tax instruments applied in the EU and other countries.

Literatura

povinná literatura
• 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.
• EUROPEAN COMMISSION. Taxation Trends in the European Union 2020. Luxembourg: Publications Office of the EU, 2020. 308 p. ISBN 978-92-76-16654-2.
• GREENE, Joshua E. Public finance: an international perspective. New Jersey: World Scientific, 2012. 500 p. ISBN 978-981-4365-04-8.
• GRUBER, Jonathan. Public Finance and Public Policy. 5th ed. New York: Worth Publishers, 2016. 896 p. ISBN 978-1-4641-4333-5.

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

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