| Course Unit Code | 117-0367/01 |
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| Number of ECTS Credits Allocated | 6 ECTS credits |
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| Type of Course Unit * | Compulsory |
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| Level of Course Unit * | Second Cycle |
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| Year of Study * | Second Year |
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| Semester when the Course Unit is delivered | Winter Semester |
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| Mode of Delivery | Face-to-face |
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| Language of Instruction | Czech |
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| Prerequisites and Co-Requisites | Course succeeds to compulsory courses of previous semester |
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| Name of Lecturer(s) | Personal ID | Name |
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| KRA601 | doc. Ing. Michal Krajňák, Ph.D.,MBA,LL.M. |
| Summary |
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| The aim of the course is to familiarise students with the more advanced types of tax theories. The graduate of the course should have knowledge of tax incidence and construction of particular types of taxes and should be able to applicate them to the realities of the tax system of the Czech Republic, or other European Union countries. The course starts with an explanation of basic terminology, the role of taxes in economy, development of taxes and tax theories and sorting taxes according to various aspects. Furthermore, the tax principles on the basis of which the tax system should be built and controversial views on the use of these principles, are described. Following are analyses of tax burden, the issue of influence of taxes on the market mechanism and particular operators in the economic market, description of the excessive tax burden and the overall tax incidence, i.e. the problems that form the core of tax theory. The next parts of the course are devoted to the theoretical bases of particular types of taxes and approaches to their construction. Where possible, the theoretical knowledge is confronted with tax practice, especially with tax system of the Czech Republic, or other EU and OECD countries. |
| Learning Outcomes of the Course Unit |
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Analyse basic approaches to tax theories.
Compare conclusions of particular economic schools for tax practice.
Apply the tax theory on concrete tax systems of EU. |
| Course Contents |
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Framework syllabus of lectures:
1. Tax propedeutics. The role of taxes in economy.
2. Macroeconomic models of taxation effects: model with autonomous tax, income tax model, the model with balanced budget.
3. Taxes classification.
4. Taxes genesis.
5. Tax principles and tax theory development. Efficiency versus justice. Contribution of Ramsey and Pigou.
6. Tax incidence: Perfect competition. Taxes on the market of goods and services. The role of price and income elasticity. Harberger's model. Ramsey taxes.
7. Tax incidence: Imperfect competition. Taxes in the market of production factors. Excess burden of taxation. Hicks' model. Analysis of taxes impact on the households. Tax neutrality. Use of Lorenz curve modifications in tax theories. easuring of global progressivity.
8. Income tax theory: personal income taxes
9. Income tax theory: corporate income taxes, property taxes.
10., 11. Theory of consumption taxes: turnover taxes, excise duties, so-called environmental taxes.
12. Theories of other charges of tax character: Insurance, local taxes, customs duty. Fiscal federalism.
13. Theory of Tax Evasion. |
| Recommended or Required Reading |
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| Required Reading: |
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GERZOVA, Larisa et all., eds. European Tax Handbbok 2018. Amsterodam, IBFD: 2018. 1204 p. ISBN 978-9-8722-455-4.
JAMES, Simon and Christopher NOBES. The Economics of Taxation. Principles, Policy and Practice. 17th ed. Birmingham: Fiscal Publications, 2017. 326 p. ISBN 978-1-906201-35-7. |
KUBÁTOVÁ, Květa. Daňová teorie a politika. 7. vyd. Praha: Wolters Kluwer, 2018, 272 s. ISBN 978-80-7598-165-3.
PARTHASARATHI, Shome. Taxation History, Theory, Law and Administration. Weitzerla: Springer, 2021. 504 s. ISBN 978-30-3068-213-2.
ŠIROKÝ, Jan. Základy daňové teorie s praktickými příklady. 2.vyd. Praha: Wolters Kluwer, 2016. 128 s. ISBN 978-80-7552-315-0. |
| Recommended Reading: |
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THOM, Michael. Tax Politics and Policy. New York: Routledge, 2017. 263 p. ISBN 978-1-13818338-4.
ŠIROKÝ, Jan a Regína STŘÍLKOVÁ. Trend, Development, Role and Importance of VAT in the EU. Brno: CERM, 2015. 110 s. ISBN 978-80-7204-908-0.
ŠIROKÝ, Jan, STŘÍLKOVÁ, Regína a Michal KRAJŇÁK. Trend, Development, Role and Importance of Corporate Taxes in the EU. Brno: CERM, 2016. 109 s. ISBN 978-80-7204-940-0.
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KRAJŇÁK, Michal. Osobní důchodová daň v České republice se zaměřením na příjmy ze závislé činnosti. Ostrava: VŠB-TU Ostrava, 2020. 184 s. ISBN 978-80-248-4405-3.
ŠIROKÝ, Jan. Daně v Evropské unii. 7. vyd. Praha: Leges, 2018. 384 s. ISBN 978-80-7502-274-5.
ŠIROKÝ, Jan, KRZIKALLOVÁ, Kateřina a Michal KRAJŇÁK. Trend, Development, Role and Importance of Personal Income Tax in the EU. Brno: CERM, 2020. 116 s. ISBN 978-80-7263-037-8. |
| Planned learning activities and teaching methods |
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| Lectures, Tutorials |
| Assesment methods and criteria |
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| Task Title | Task Type | Maximum Number of Points
(Act. for Subtasks) | Minimum Number of Points for Task Passing |
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| Credit and Examination | Credit and Examination | 100 (100) | 51 |
| Credit | Credit | 30 | 16 |
| Examination | Examination | 70 | 35 |