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Taxes in European Union

Anotace

Object of the course is to familiarize students with taxation within the European Union. At the beginning of the course the basic tax indicators are explained. Students are informed about taxation within the EU countries, progress in the field of taxation, structure of tax revenues and tax burden of EU residents. The crucial parts of this course pursue the problematic of coordination and harmonization of taxes including analysis of the most important "tax" EC Directives. In follow-up parts of the course particular taxes, which are applied within the EU Member States, are described: personnel income tax, corporation tax, indirect taxes, property tax and other tax levies. Attention is also aimed to nowadays problems: high taxation of labor, battle against unfair competition and introducing of ecological taxes. Last parts of the course specify double tax treaty agreements and their practical applications in the Czech Republic.

Povinná literatura

1) NERUDOVÁ, D. Harmonizace daňových systémů zemí Evropské unie. 2. vyd. Praha:
ASPI, 2008. 260 s. ISBN 978-80-7357-386-7.
2) ŠIROKÝ, J. Daně v Evropské unii. 4. vydání. Praha: Linde Praha, 2010. 352 s. ISBN
978-80-7201-799-7.

Doporučená literatura

1) http://europa.eu.int/comm/taxation_customs/index_en.htm [oficiální stránky
Evropské komise věnované daním]
2) KESTI, J. (ed.) European Tax Handbook 2009. Amsterdam: IBDF, 2009.
3) KŐNIG, P., a kol. Rozpočet a politiky Evropské unie. 2 vyd. Praha:
C.H.Beck, 2009. 630 s. ISBN 978-80-7400-011-9.
4) Taxation trends in the European Union. 2010 Edition. Luxembourg: European Communities and EUROSTAT,
2010. 430 s. ISBN 978-90-79-15801-8 .


Language of instruction čeština, čeština, čeština
Code 153-0411
Abbreviation DAVEU_K
Course title Taxes in European Union
Coordinating department Department of Public Economics
Course coordinator prof. Ing. Jan Široký, CSc.