Terminated in academic year 2013/2014

Tax Theory and Policy

Type of study	Follow-up Master
Language of instruction	Czech
Code	156-0348/03
Abbreviation	DTP
Course title	Tax Theory and Policy
Credits	4
Coordinating department	Department of Applied Economics
Course coordinator	prof. JUDr. Ing. Igor Kotlán, Ph.D.

Subject syllabus

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

Literature

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

Advised literature

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.

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