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.
Terminated in academic year 2011/2012
Taxes in European Union
| Type of study | Follow-up MasterBachelor |
|---|---|
| Language of instruction | Czech |
| Code | 153-0411/01 |
| Abbreviation | DAVEU_K |
| Course title | Taxes in European Union |
| Credits | 4 |
| Coordinating department | Department of Public Economics |
| Course coordinator | prof. Ing. Jan Široký, CSc. |
Subject syllabus
Content of the course:
1. Explanation of main tax conceptions and definitions
2. The coordination and the harmonisation versus the competition of tax
systems
3. The role of the European Court of Justice in the tax harmonisation
4. The harmonisation of direct taxes I.
5. The harmonisation of direct taxes II.
6. The harmonisation of the value added tax I.
7. The harmonisation of the value added tax II.
8. The harmonisation of excise taxes
9. The basic characteristics of direct taxes in the EU countries-27
10. The basic characteristics of indirect taxes in the EU countries-27
11. The implementation of ecological taxes
12. The role of taxes in European Union budget
1. Explanation of main tax conceptions and definitions
2. The coordination and the harmonisation versus the competition of tax
systems
3. The role of the European Court of Justice in the tax harmonisation
4. The harmonisation of direct taxes I.
5. The harmonisation of direct taxes II.
6. The harmonisation of the value added tax I.
7. The harmonisation of the value added tax II.
8. The harmonisation of excise taxes
9. The basic characteristics of direct taxes in the EU countries-27
10. The basic characteristics of indirect taxes in the EU countries-27
11. The implementation of ecological taxes
12. The role of taxes in European Union budget
Literature
Advised literature
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 .
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 .