Taxation

Summary

The course provides information on taxation, tax principles, tax policy, and tax classification. In the case of individual taxes, the issue is focused on clarifying the procedure for determining tax liability, including items affecting its amount. The tax administration procedure and taxpayers‘ resulting obligations are also emphasized.

The seminars focus on determining the tax liability for specific types of taxes.

Literature

GIANNI, V., ALVARADO, M., COTRUT, M., DE LILLO, F., KRAJCUSKA, F., DOORN-OLEJNICKA, M., PERDELWITZ, A. and M. SCHELLEKENS: European tax handbook 2022. 33rd ed. Amsterdam: IBFD, 2022. 1382 p. ISBN 978-90-8722-760-9.
JAMES, S. R. and Ch. NOBES.: The economics of taxation: principles, policy, and practice. 18th ed. Birmingham: Fiscal Publications, 2018. 326 p. ISBN 978-1-906201-42-5.
OATS, L. and E. MULLIGAN.: Principles of international taxation. 6tj edition. London: Bloomsbury Professional, 2017. 847 p. ISBN 978-1-5265-0169-1.
TERRA, B. J. M. and J KAJUS. A guide to the European VAT directives. Volume 1, Introduction to European VAT. Amsterdam: IBFD, 2021.1718 p. ISBN 978-90-8722-680-0.

Advised literature

ŠIROKÝ, J., K. KRZIKALLOVÁ a M. KRAJŇÁK. Trend, development, role and importance of personal income tax in the EU. Brno: CERM, 116 p. 2020. ISBN 978-80-7623-037-8.
ŠIROKÝ, J., M. KRAJŇÁK a K. KRZIKALLOVÁ. Trend, development, role and importance of social security contributions in the EU. Brno: CERM, 2019.116 p. ISBN 978-80-7623-006-4.

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Language of instruction	angličtina
Code	154-0590
Abbreviation	TAX
Course title	Taxation
Coordinating department	Department of Finance
Course coordinator	Ing. Karolina Lisztwanová, Ph.D.