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Seminar on Selected Issues in Tax Theory and Practice

Summary

The course is focused on main type of taxes, tax system and tax policy in order to emphasize essential problems in this area, including an indication of principles of direct and indirect taxes and their harmonization within the EU. Attention is devoted not only to theoretical aspects of the issue, but also to practical application by solving individual exercises.

Literature

JAMES, S. R. a Ch. NOBES. The economics of taxation: principles, policy and practice. 13th ed. Birmingham: Fiscal Publications, 2013. 328 p. ISBN 978-1-906201-22-7.
MUSGRAVE, R. A. a P. B. MUSGRAVE. Public Finance in Theory and Practice. 5th ed. McGREW-Hill book Company, New York, 2004. 627 p. ISBN 978-00-70596-93-1 .
LANG, M., P. MELZ a E. KRISTOFFERSSON. Value added tax and direct taxation: similarities and differences. 1st ed. Amsterdam: IBFD, 2009. 1296 p. ISBN 978-90-8722-060-0.

Advised literature

SCHELLEKENS, M. European Tax Handbook 2015. 26th ed. Amsterdam: IBFD, 2015. 1044 p. ISBN 978-90-8722-313-7.
SCHENK, A. a O. OLDMAN. Value added tax: a comparative approach. 1st ed. Cambridge: Cambridge University Press, 2007. 532 p. ISBN 978-0-521-61656-0.
LANG, M., P. MELZ a E. KRISTOFFERSSON. Value added tax and direct taxation: similarities and differences. 1st ed. Amsterdam: IBFD, 2009. 1296 p. ISBN 978-90-8722-060-0.


Language of instruction angličtina, angličtina
Code 154-0565
Abbreviation SSITTP
Course title Seminar on Selected Issues in Tax Theory and Practice
Coordinating department Department of Finance
Course coordinator Ing. Karolina Lisztwanová, Ph.D.