The aim of the course is to familiarise students with the more advanced types of tax theories. The graduate of the course should have knowledge of tax incidence and construction of particular types of taxes and should be able to applicate them to the realities of the tax system of the Czech Republic, or other European Union countries. The course starts with an explanation of basic terminology, the role of taxes in economy, development of taxes and tax theories and sorting taxes according to various aspects. Furthermore, the tax principles on the basis of which the tax system should be built and controversial views on the use of these principles, are described. Following are analyses of tax burden, the issue of influence of taxes on the market mechanism and particular operators in the economic market, description of the excessive tax burden and the overall tax incidence, i.e. the problems that form the core of tax theory. The next parts of the course are devoted to the theoretical bases of particular types of taxes and approaches to their construction. Where possible, the theoretical knowledge is confronted with tax practice, especially with tax system of the Czech Republic, or other EU and OECD countries.