GERZOVA, Larisa et all., eds. European Tax Handbbok 2018. Amsterodam, IBFD: 2018. 1204 p. ISBN 978-9-8722-455-4.
JAMES, Simon and Christopher NOBES. The Economics of Taxation. Principles, Policy and Practice. 17th ed. Birmingham: Fiscal Publications, 2017. 326 p. ISBN 978-1-906201-35-7.
Tax theory and politics
| Type of study | Follow-up Master |
|---|---|
| Language of instruction | Czech |
| Code | 117-0467/02 |
| Abbreviation | DTP |
| Course title | Tax theory and politics |
| Credits | 6 |
| Coordinating department | Department of Accounting and Taxes |
| Course coordinator | doc. Ing. Michal Krajňák, Ph.D.,MBA,LL.M. |
Subject syllabus
Framework syllabus of lectures:
1. Tax propedeutics. The role of taxes in economy.
2. Macroeconomic models of taxation effects: model with autonomous tax, income tax model, the model with balanced budget.
3. Taxes classification. Taxes genesis.
4. Tax principles and tax theory development. Efficiency versus justice. Contribution of Ramsey and Pigou.
5. Tax incidence: Perfect competition. Taxes on the market of goods and services. The role of price and income elasticity. Harberger's model. Ramsey taxes. Imperfect competition. Taxes in the market of production factors. Excess burden of taxation. Hicks' model.
6. Analysis of taxes impact on the households. Tax neutrality. Use of Lorenz curve modifications in tax theories. Measuring of global progressivity.
7. Income tax theory: personal income taxes, corporate income taxes, property taxes.
8. Theory of consumption taxes: turnover taxes, excise duties, so-called environmental taxes.
9. Theories of other charges of tax character: Insurance, local taxes, customs duty. Fiscal federalism.
10. Theory of Tax Evasion.
1. Tax propedeutics. The role of taxes in economy.
2. Macroeconomic models of taxation effects: model with autonomous tax, income tax model, the model with balanced budget.
3. Taxes classification. Taxes genesis.
4. Tax principles and tax theory development. Efficiency versus justice. Contribution of Ramsey and Pigou.
5. Tax incidence: Perfect competition. Taxes on the market of goods and services. The role of price and income elasticity. Harberger's model. Ramsey taxes. Imperfect competition. Taxes in the market of production factors. Excess burden of taxation. Hicks' model.
6. Analysis of taxes impact on the households. Tax neutrality. Use of Lorenz curve modifications in tax theories. Measuring of global progressivity.
7. Income tax theory: personal income taxes, corporate income taxes, property taxes.
8. Theory of consumption taxes: turnover taxes, excise duties, so-called environmental taxes.
9. Theories of other charges of tax character: Insurance, local taxes, customs duty. Fiscal federalism.
10. Theory of Tax Evasion.
Literature
Advised literature
THOM, Michael. Tax Politics and Policy. New York: Routledge, 2017. 263 p. ISBN 978-1-13818338-4.
ŠIROKÝ, Jan a Regína STŘÍLKOVÁ. Trend, Development, Role and Importance of VAT in the EU. Brno: CERM, 2015. 110 s. ISBN 978-80-7204-908-0.
ŠIROKÝ, Jan, STŘÍLKOVÁ, Regína a Michal KRAJŇÁK. Trend, Development, Role and Importance of Corporate Taxes in the EU. Brno: CERM, 2016. 109 s. ISBN 978-80-7204-940-0.
ŠIROKÝ, Jan a Regína STŘÍLKOVÁ. Trend, Development, Role and Importance of VAT in the EU. Brno: CERM, 2015. 110 s. ISBN 978-80-7204-908-0.
ŠIROKÝ, Jan, STŘÍLKOVÁ, Regína a Michal KRAJŇÁK. Trend, Development, Role and Importance of Corporate Taxes in the EU. Brno: CERM, 2016. 109 s. ISBN 978-80-7204-940-0.