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Financial and Tax law

Type of study Follow-up Master
Language of instruction Czech
Code 119-0359/03
Abbreviation FDP
Course title Financial and Tax law
Credits 4
Coordinating department Department of Law
Course coordinator doc. JUDr. Petr Mrkývka, Ph.D.

Subject syllabus

1. Characteristics of financial law in the system of Czech law and legal science. Subjects of financial law. Financial legal relations.
2. Method of legal regulation of financial law and its systematization. The position of tax law in the system of financial law.
3. Formal and material sources of financial law. Financial market law, content and participation in the basis of civil, trade and financial law.
4. Legal regulation of financial institutions. Fundamentals of financial administration.
5. Monetary sovereignty. Monetary and exchange law.
6. Financial Market Law.
7. Fiscal and fiscal sovereignty. Fundamentals of budget and grant law.
8. Law of pension and property taxes.
9. Law of indirect taxes and duties.
10. Legal regulation of tax administration and tax process.
11. Financial administration, process, management. Tax management.
12. Procedural financial law. Financial administration, process, management.
13. Guarantees of legality administration tax.
14. Responsibility for law violation. Financial criminal law.

E-learning

course LMS

Literature

HAENTJENS, Matthias a Pierre DE GIOIA CARABELLESE. European banking and financial law. 2nd edition. London: Routledge, Taylor & Francis Group, 2020. ISBN 978-1-138-04229-2 .
JACINA, Viktor a Jan MAREŠ. Changes in the Czech tax-benefit system: long-run effects. Prague: Ministry of Finance of the Czech Republic, 2020. ISBN 978-80-7586-034-7 .
SIMONIDESOVÁ, Jana, Adela FERANECOVÁ a Erika PAJERSKÁ DUDÁŠ. Tax systems and taxation in the international context. Ostrava: Vysoká škola báňská - Technická univerzita, 2018. ISBN 978-80-248-4198-4.

Advised literature

CONSIGLIO, John A. Insights on financial services regulation. Bingley, England: Emerald Publishing, 2020. ISBN 978-1-83982-068-7 .
GILLMAN, Max. Income tax evasion: tax elasticity, welfare, and revenue. Prague: CERGE-EI, 2020. Working paper series. ISBN 978-80-7343-482-3 .
TANZI, Vito. The ecology of tax systems: factors that shape the demand and supply of taxes. Cheltenham: Edward Elgar Publishing, 2018. ISBN 978-1-78811-686-2 .


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