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Lecturer(s)
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Hejduková Pavlína, Ing. Ph.D.
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Pokorný Jan, Ing. Mgr. Ph.D.
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Course content
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Introduction to the topic - tax and the tax system Personal direct taxes Corporate direct taxes Property taxes Universal excise duties Selective excise duties Social security and health insurance, and taxation International taxation Tax administration and international cooperation The tax harmonisation process in the EU Transfer pricing Tax evasion Summary review
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Learning activities and teaching methods
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Students' self-study, Self-study of literature, Textual studies, Lecture, Practicum
- Contact hours
- 39 hours per semester
- Undergraduate study programme term essay (20-40)
- 15 hours per semester
- Presentation preparation (report in a foreign language) (10-15)
- 10 hours per semester
- Preparation for an examination (30-60)
- 40 hours per semester
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| prerequisite |
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| Knowledge |
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| Knowledge of basic economic terms. |
| Skills |
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| Know the importance of taxes in the economy. |
| Competences |
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| N/A |
| N/A |
| learning outcomes |
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| Knowledge |
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| To explain the functions of taxes and their role in the economy. |
| To define the basic and complementary requirements for taxes. |
| Describe the principles of taxation. |
| Skills |
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| To apply tax knowledge to practical examples. |
| To evaluate the tax burden. |
| Competences |
|---|
| N/A |
| N/A |
| teaching methods |
|---|
| Knowledge |
|---|
| Lecture |
| Practicum |
| Textual studies |
| Self-study of literature |
| Skills |
|---|
| Lecture |
| Practicum |
| Self-study of literature |
| Competences |
|---|
| Practicum |
| Self-study of literature |
| assessment methods |
|---|
| Knowledge |
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| Test |
| Seminar work |
| Group presentation at a seminar |
| Skills |
|---|
| Test |
| Seminar work |
| Group presentation at a seminar |
| Skills demonstration during practicum |
| Competences |
|---|
| Test |
| Skills demonstration during practicum |
| Group presentation at a seminar |
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Recommended literature
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Appel, Hilary. Tax Politics in Eastern Europe: Globalization, Regional Integration, and the Democratic Compromise. Michigan, 2011. ISBN 978-0-472-11776-5.
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Bárková, Dana. How much tax harmonisation is needed?. European Financial Law in Times of Crisis of the E. 2019.
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Herremans, Irene M. Sustainability performance and reporting. First edition. 2020. ISBN 978-1-95152-720-4.
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OECD. Consumption Tax Trends 2018 VAT/GST and Excise Rates, Trends and Policy Issues. Paris, 2018. ISBN 978-92-64-30902-9.
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Pasquale Pistone, Jennifer Roeleveld, Johann Hattingh, Joao Félix Pinto Nogueira and Craig West. Fundamentals of Taxation An Introduction to Tax Policy, Tax Law and Tax Administration. 2019. ISBN 978-90-8722-537-7.
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Tepperová, Jana. Texts for Taxation in the CR and EU. Praha: Oeconomica, 2017.
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