The course is focused on the types of tax theories, the role of taxes in the economy, the development of taxes, tax principles, the impact of taxes on the market mechanism and market operators of the economic market, excessive tax burden, tax incidence, etc. Particular attention is paid to the theoretical foundations of individual types of taxes and approaches to their construction.
Literature
AUERBACH, Alan a Martin FELDSTEIN, Eds. Handbook of Public Economics. Volume II. 5th Edition. Amsterdam etc.: North-Holland, 2006.
JAMES, Simon a Christopher NOBES. The Economics of Taxation. Principles, Policy and Practice. 10th ed. Birmingham: Fiscal Publications, 2010.
LAMB, Margaret, Andrew LYMER, Judith FREEDMAN and Simon JAMES. Taxation: An Interdisciplinary Approach to Research. Oxford: Oxford University Press, 2005.
Advised literature
AUERBACH, Alan and Martin FELDSTEIN, Eds. Handbook of Public Economics. Volume IV. Amsterdam etc.: North-Holland, 2002.
SØRENSEN, Peter, Ed. Measuring the Tax Burden an Capital and Labor. New York etc.: MIT Press, 2004.
ŠIROKÝ, Jan a Regína STŘÍLKOVÁ. Trend, Development, Role and Importance of VAT in the EU. Brno: CERM, 2015.