N_DTP Tax Theory and Policy

University of Finance and Administration
Winter 2024
Extent and Intensity
2/1/0. 6 credit(s). Type of Completion: zk (examination).
Teacher(s)
prof. Ing. Jaroslav Vostatek, CSc. (seminar tutor)
Guaranteed by
doc. Ing. Jan Mertl, Ph.D.
Department of Finance – Departments – University of Finance and Administration
Contact Person: Dita Egertová
Timetable of Seminar Groups
N_DTP/cEKKV: each even Tuesday 14:45–15:29 KV205, each even Tuesday 15:30–16:15 KV205, J. Vostatek
N_DTP/pEKKV: each even Tuesday 10:30–11:14 KV205, each even Tuesday 11:15–12:00 KV205, each even Tuesday 12:15–12:59 KV205, each even Tuesday 13:00–13:45 KV205, J. Vostatek
N_DTP/vEKPH: Sat 5. 10. 9:45–11:15 E227, 11:30–13:00 E227, Fri 18. 10. 14:00–15:30 S14, 15:45–17:15 S14, Fri 15. 11. 14:00–15:30 S14, 15:45–17:15 S14, 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
  • Vančurová, A. – Zídková, H.: Daňový systém ČR 2022. Praha: Wolters Kluwer ČR, 2022
  • KUBÁTOVÁ, Květa. Daňová teorie a politika. 7. aktualiz. vyd. Praha: Wolters Kluwer ČR, 2018. ISBN 978-80-7598-165-3.
  • Vostatek, J.: Sociální zabezpečení je klíčem k české daňové reformě. FÓRUM sociální politiky, 2020, č. 3
  • Vostatek, J.: Zdanění příjmů a pojistné. Bulletin Komory daňových poradců 2014, č. 4
  • Vostatek. J.: Sociální úrazové modely a české pojištění odpovědnosti za pracovní úrazy a nemoci z povolání. FÓRUM sociální politiky, 2019, č. 6
  • 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
  • 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
    recommended literature
  • ŠIROKÝ, Jan. Daně v Evropské unii. 7th ed. Praha: Leges, 2018, 384 pp. ISBN 978-80-7502-274-5. info
  • Nerudová, D.: Daňová politika v Evropské unii. Praha: Wolters Kluwer, 2018
  • 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
  • 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.: 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
  • European Commission: Taxation Trends in the European Union 2022. Luxembourg: Publications Office of the EU, 2022
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 (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.
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.
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