The course of tax theory and tax policy introduce individuals to the various aspects of tax systems, direct and indirect taxes. Moreover, they also learn a lot about tax theory (tax efficiency, tax equity tax incidence etc). The individuals will be able to categorise different tax systems and tax policies among the countries.
Povinná literatura
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
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.