Terminated in academic year 2016/2017

Tax Theory and Policy

Type of study	Follow-up Master
Language of instruction	English
Code	156-0548/01
Abbreviation	TTP
Course title	Tax Theory and Policy
Credits	3
Coordinating department	Department of Applied Economics
Course coordinator	prof. JUDr. Ing. Igor Kotlán, Ph.D.

Subject syllabus

I. Tax Theory - tax definition, effects of taxes using
II. Tax Policy - the aim, tools and definition
III. Tax Burden Measurement - tax quota, implicit tax rates, WTI
IV. Economic Growth and Taxation - theory and emipricism
V. Tax Law

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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