Taxation Theory

Anotace

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.

Povinná literatura

KUBÁTOVÁ, Květa. Daňová teorie a politika. 5. vyd. Praha: Wolters Kluwer ČR, 2010, 276 s. ISBN 978-80-7357-574-8.
MUSGRAVE, Peggy a Richard MUSGRAVE. Veřejné finance v teorii a praxi. Praha: Management Press, 1994, 946 s. ISBN 80-85603-76-4.
ŠIROKÝ, Jan a kol. Daňové teorie. S praktickou aplikací. 2. vydání. Praha: C.H.Beck, 2008, 301 s. ISBN 978-80-7400-005-8.

Doporučená literatura

AUERBACH, Alan a Martin FELDSTEIN (Eds.) Handbook of Public Economics. Vol. 1. 6th ed. Amsterdam: Elsvier, 2007. 485 s. ISBN 978-0-444-87612-6.
BUCHANAN, James. Veřejné finance v demokratickém systému. Praha: Computer Press, 1998. 664 s. ISBN 80-7226-116-9.
KOLÁŘ, Pavel, Leoš VÍTEK, Jan PAVEL a kol. Zdanění a neutralita. Praha: Eurolex Bohemia, 2005. 183 s. ISBN 80-86861-56-2.
MEDVEĎ, Jozef, Juraj NEMEC a kol. Verejné financie. Bratislava: Sprint dva, 2011. 640 s. ISBN 978-80-89393-46-6.
SALANIÉ, Bernard. Economics of Taxation. Cambridge: MIT Press, 2003. 213 s. .

zpět na vyhledávání

Language of instruction	čeština
Code	117-0477
Abbreviation	DANTEO_K
Course title	Taxation Theory
Coordinating department	Department of Accounting and Taxes
Course coordinator	prof. Ing. Jan Široký, CSc.