PVDATP Tax Theory and Policy

Faculty of Economics and Administration
Autumn 2008
Extent and Intensity
2/1/0. 4 credit(s). Type of Completion: zk (examination).
Teacher(s)
doc. Ing. Robert Jahoda, Ph.D. (lecturer)
Ing. Barbora Kaplanová (lecturer)
doc. Ing. Robert Jahoda, Ph.D. (seminar tutor)
Ing. Barbora Kaplanová (seminar tutor)
Guaranteed by
doc. JUDr. Ivan Malý, CSc.
Department of Public Economics – Faculty of Economics and Administration
Contact Person: Lenka Jílková
Timetable
Tue 7:40–9:15 P106
  • Timetable of Seminar Groups:
PVDATP/1: Tue 9:20–10:05 P103, R. Jahoda, B. Kaplanová
PVDATP/2: Tue 10:15–11:00 P103, R. Jahoda, B. Kaplanová
PVDATP/3: Tue 14:35–16:15 S310, R. Jahoda, B. Kaplanová
Prerequisites
Students have to pass the Public Finance I course to attend this course. Students are even recommended to pass Microeconomics II before enrolling for this course.
Course Enrolment Limitations
The course is also offered to the students of the fields other than those the course is directly associated with.
The capacity limit for the course is 150 student(s).
Current registration and enrolment status: enrolled: 0/150, only registered: 0/150, only registered with preference (fields directly associated with the programme): 0/150
fields of study / plans the course is directly associated with
Course objectives
The main objectives include expanding students’ theoretical knowledge concerning taxes and tax policy, with a deeper focus on the economic impact of taxes, as well as the role of the tax policy within the economic policy of the government. The explanation starts with the historical evolution of tax theories, which helps students to understand present tax policy better. The course focuses mainly on analyses of how taxes may be used as a tool for achieving governmental economic policy. The second part of the subject deals with the recognition of the real Czech tax policy and its comparison with policies of other developed countries.
The main objectives of the seminars is to deepen students’ knowledge gained from the lectures even further. Selected theoretical concepts from lectures are elaborated and discussed on seminars (case-studies, analyses, etc.). Students have the possibility to prepare and present their group seminar work (essay or analysis), which helps them to share the work within a group and to teach them effective presentations.
Seminars are held irregularly (approximately once in two weeks) during a scheduled timetable. The form of seminars may vary (individual consultations, class seminars, presentations).
Syllabus
  • The content of this course is divided into two basic parts. The first part (topics 1-6) deals with the tax theory while the second part (topics 7-13) concerns tax policy.
  • 1. Introduction to the subject, revision of previous knowledge.
  • 2. The impact of taxes on economic subjects - economic efficiency.
  • 3. Tax incidence and equity.
  • 4. Influence of taxes on the supply side of the economy.
  • 5. Taxes and inflation. Taxes as macroeconomic stabilizers.
  • 6. Optimal taxation.
  • 7. Introduction to the tax policies.
  • 8. Main reforms of tax systems.
  • 9. Taxation of a personal income.
  • 10. Taxation of a corporate income.
  • 11. Indirect taxes.
  • 12. Ecological taxes and integration tendencies of tax policy.
  • 13. Present development of the Czech tax policy, or possibly a discussion with a tax policy expert.
Literature
  • KUBÁTOVÁ, Květa and Leoš VÍTEK. Daňová politika : teorie a praxe. Vyd. 1. Praha: Codex, 1997, 259 s. ISBN 80-85963-23-X. info
  • ŠIROKÝ, Jan. Daňové teorie s praktickou aplikací. Vyd. 1. Praha: C.H. Beck, 2003, xv, 249. ISBN 8071794139. info
Assessment methods
The course has a form of both lectures and seminars.
The course is concluded with an oral exam. The exam, however, might be omitted. Based on a continuous evaluation during the whole term, students acquire points: three written tests (each counts for 30 points) and voluntary elaboration (and presentation) of group seminar work (up to 20 points). The teacher can award students with “bonus” points if they are active during seminars. The maximum number of points is not set. For the final grade, all the points will be counted up and the assessment will depend on the scale of assessment points.
Classification scheme:
Grade and Point numbers (roughly)
A (80 and more)
B (75 - 80)
C (70 - 75)
D (65 - 70)
E (60 - 65)
F with the possibility of correction (55 - 60)
F without the possibility of correction (0 - 55)
The current “Classification scheme” may slightly vary from the one described above. If students do not gain the required minimum of points (55 points), the teacher regards it as the absence of their continuous preparation. It means that students can re-take neither “failed” tests nor seminar work. In this case, a student is graded with an F.
Detailed information concerning the seminar work and the tests is available in the interactive syllabi of the course in the IS MU.
Important information! If students commit a prohibited act, such as using various forbidden tools, cribbing, taking out any part of the exam or any other cheating, the teacher is allowed to interrupt an exam and to grade a student with F, FF or FFF according to the seriousness of the offence. The mentioned procedure relates to all the activities that are included in the final evaluation of the course (seminar work, essays, tests etc.).
Language of instruction
Czech
Further comments (probably available only in Czech)
Study Materials
The course is taught annually.
Information on the extent and intensity of the course: cvičení nepravidelně - cca 1 krát za 14 dní 2 hodiny.
Information on course enrolment limitations: 10 pouze přednáška
The course is also listed under the following terms Autumn 2001, Autumn 2002, Autumn 2003, Autumn 2004, Autumn 2005, Autumn 2006, Autumn 2007.
  • Enrolment Statistics (recent)
  • Permalink: https://is.muni.cz/course/econ/autumn2008/PVDATP