ANTON, K.; MATHEW, P.; MORGAN, W. International Law - Cases and Materials. Oxford : Oxford University Press, 2005
BERNARDI, L.; PROFETA, P. Tax Systems and Tax Reforms in Europe. New York : Taylor & Francis, 2004.
European Tax Handbook. Amsterdam : IBDF, 2012
Ukončeno v akademickém roce 2014/2015
Tax Theory and Policy
| Type of study | Follow-up Master |
|---|---|
| Language of instruction | Czech |
| Code | 156-0348/01 |
| Abbreviation | DTP |
| Course title | Tax Theory and Policy |
| Credits | 3 |
| Coordinating department | Department of Applied Economics |
| Course coordinator | Ing. Tomáš Wroblowský, Ph.D. |
Osnova předmětu
1. Taxes - basic theory
2. Classification of taxes
3. Tax incidence
4. Optimal taxation, impacts of taxation
5. Tax competition and tax harmonization
6. Tax fairness
7. Tax effectiveness
8. Income tax theory - personal income tax
9. Progressivity of taxes
10. Income tax theory - corporate income tax
11. Systems of corporate taxation
12. Property tax theory
13. Consumption tax theory
14. Theory of social security contributions
2. Classification of taxes
3. Tax incidence
4. Optimal taxation, impacts of taxation
5. Tax competition and tax harmonization
6. Tax fairness
7. Tax effectiveness
8. Income tax theory - personal income tax
9. Progressivity of taxes
10. Income tax theory - corporate income tax
11. Systems of corporate taxation
12. Property tax theory
13. Consumption tax theory
14. Theory of social security contributions
Povinná literatura
Doporučená literatura
BERNARDI, L.; CHANDLER, M., GANDULLIA, L. Tax Systems and Tax Reforms in New EU Member. New York : Taylor & Francis, 2005.
BROWN, S.W. Macroeconomics. New Jersey : Prentice Hall International, 1988.
BROWN, S.W. Macroeconomics. New Jersey : Prentice Hall International, 1988.