Introductory part of the course introduces functions of taxes in economy,
development of taxes and tax theories and classification of taxes. Another
block of lectures deal with controversial opinions on tax principles on which
base the tax system shall be constructed. The course also covers 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.