Economy Tax

Course aims

The course focuses on the types of tax theories, the role of taxes in the economy, tax development, tax principles, the impact of taxes on market mechanisms and market subjects of the economic market, excessive tax burden, tax incidence, etc. Special attention is paid to the theoretical foundations of individual types of taxes and approaches to their construction.

Literature

KRAJŇÁK, Michal. Osobní důchodová daň v České republice se zaměřením na příjmy ze závislé činnosti. Ostrava: VŠB-TU Ostrava, 2020. 184 s. ISBN 978-80-248-4405-3.
OATS, Lynne. Taxation: Policy and Practice 2022/23. Lancaster: Fiscal Publication, 2022. 512 s. .
VANČUROVÁ Alena a Hana ZÍDKOVÁ. Daňový systém ČR 2022. 16. vyd. Praha: Wolters Kluwer, 2022. 353 s. ISBN 978-80-7676-362-3.

Advised literature

JANKŮ, Jan. Ekonomické důsledky neinformovanosti voliče: politicko-rozpočtový cyklus. Ostrava: VŠB-TU Ostrava, 2020. 150 s. ISBN 978-80-248-4458-9.
RICHARDS, Colin. Tax For Small To Medium Size Business. London: Straightforward Publishing, 2019. 240 s. .
ŠIROKÝ, Jan, KRAJŇÁK, Michal a Kateřina KRZIKALLOVÁ. Trend, development, role and importance of social security contributions in the EU. Brno: CERM, 2019. 116 s. ISBN 978-80-7623-006-4.

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Language of instruction	čeština
Code	117-0929
Abbreviation	ED
Course title	Economy Tax
Coordinating department	Department of Accounting and Taxes
Course coordinator	doc. Ing. Michal Krajňák, Ph.D.,MBA,LL.M.