Taxation Theory

Summary

Functions of taxes in economy, development of taxes and tax theories and classification of taxes; controversial opinions on tax principles on which base the tax system shall be constructed; analysis of tax burden, description of excessive tax burden and complex analysis of tax incidence. The course also
aims at theoretical foundation of individual taxes and approches to their constructions. The course also deals with both international aspects of taxation and tax avoidance problems.

Literature

JAMES, Simon and Christopher NOBES. The Economics of Taxation. Principles, Policy and Practice. 10th ed. Birmingham: Fiscal Publications, 2010. 324 p. ISBN 978-1906201-13-5.

Advised literature

AUERBACH, Alan a Martin FELDSTEIN (Eds.) Handbook of Public Economics. Vol. 1. 6th ed. Amsterdam: Elsvier, 2007. 485 p. ISBN 978-0-444-87612-6.
SALANIÉ, Bernard. Economics of Taxation. Cambridge: MIT Press, 2003. 213 p. .

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Language of instruction	čeština
Code	117-0377
Abbreviation	DANTEO
Course title	Taxation Theory
Coordinating department	Department of Accounting and Taxes
Course coordinator	prof. Ing. Jan Široký, CSc.