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Economics of Taxation

Economics of Taxation
117-0964/01
čeština

Anotace

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.

Povinná literatura

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.
SCHELLECKENS, Marnix et all. (Eds.) European Tax Handbook 2019. Amsterdam: IBFD, 2019. 1250p. ISBN 978-90-8722-521-6.

Doporučená literatura

AUERBACH, Alan a Martin FELDSTEIN (Eds.). Handbook of Public Economics. Vol. 3. Amsterdam: Elsevier, 2002. 656 p. ISBN 0-444-82314-X.
LAMB, Margaret, Andrew LYMER, Judith FREEMAN a Simon JAMES (Eds.) Taxation: An Interdisciplinary Approach to Research. New York etc.: Oxford University Press, 2005. 316 p. ISBN 978-0-19-924293-1.
SALANIÉ, Bernard. Economics of Taxation. Cambridge: MIT Press, 2003. 213 p. ISBN 978-0262-19486-0 .


zpět na vyhledávání
Language of instruction čeština
Code 117-0964
Abbreviation ED_DRS
Course title Economics of Taxation
Coordinating department Department of Accounting and Taxes
Course coordinator prof. Ing. Jan Široký, CSc.