ESF:MKV_DATP Tax Policy and Theory - Course Information

MKV_DATP Tax Policy and Theory

Extent and Intensity

0/0. 6 credit(s). Type of Completion: zk (examination).

Teacher(s)

doc. Ing. Robert Jahoda, Ph.D. (lecturer)
Ing. Igor Kiss (lecturer)

Guaranteed by

doc. PhDr. Jan Šelešovský, CSc.
Department of Public Economics – Faculty of Economics and Administration
Contact Person: Mgr. Kateřina Kociánová
Supplier department: Department of Public Economics – Faculty of Economics and Administration

Timetable

Sun 22. 9. 12:50–16:15 P303, Sat 5. 10. 16:20–19:35 P303, Sat 19. 10. 16:20–19:35 P303, Sat 30. 11. 16:20–19:35 P303

Prerequisites

(! PVDATP Tax Theory and Policy ) && (! KVDATP Taxation Theory and Policy )
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.

fields of study / plans the course is directly associated with

• Public Economics and Administration (programme ESF, N-HPS)

Course objectives

The main objective of the course is to expand students’ theoretical knowledge and skills in the areas of public finance and tax policy and their evaluation. The course focuses particularly on addressing the question how taxes may be used as a tool for achieving governmental policies. Specific attention is also paid to a comparison of tax policies of developed countries. At the end of the course students should be able to:
* understand and explain the development and role of tax policy,
* asses distributional and economic impacts of changes in present tax policy,
* make reasoned decisions about own tax liabilities,
* use acquired knowledge of present development and deduce impacts of tax policy on future development,
* interpret main differences of the tax theory from real "doing".

Syllabus

• The form of study comprises of home study and tutorials where all topics from the tax theory and policy are discussed. Tutorials concern the following topics:
• Introduction to the course, revision of the previous knowledge
• Theory of optimal tax system, efficiency of tax system and its dimensions
• Tax policy and its role as one tool of the government
• Models of tax policies and main reforms of tax systems, harmonisation of tax regimes in the EU
• Taxation from the point of view of public and economic policies:
• Tax incidence and equity – measurement and interpretation
• • Taxes and inflation - taxes as macroeconomic stabilizers
• • Taxation of a personal income and its impacts on society
• • Taxation of a corporate income – actions within harmonization process
• • Indirect taxes and their role in government policy; harmonization process
• • Ecological taxes and integration tendencies of tax policy
• Current tax policy, its issues and future prospects in the Czech Republic.
• Detailed information concerning the seminar work and the tests is available in the interactive syllabi of the course in the IS MU.
• Course structure for combined form of the study is closely connected to the structure for full-time form of the study. During 13 weeks of study I disscuss folloving topics:
• * Introduction to the course, revision of previous knowledge.
• * Present tax policy and its role as one tool of the government.
• * Tax incidence and equity – measurement and interpretation.
• * Influence of taxes on the supply side of the economy and the role of the government.
• * Taxes and inflation - taxes as macroeconomic stabilizers.
• * Tax policy and optimal taxation – theory and international perspective.
• * Models of tax policies and main reforms of tax systems.
• * Taxation of a personal income and its impacts on society.
• * Taxation of a corporate income –actions within harmonization process.
• * Indirect taxes and their role in government policy; harmonization process.
• * Ecological taxes and integration tendencies of tax policy.
• * Current tax policy and its issues in the Czech Republic.

Literature

required literature
• KUBÁTOVÁ, Květa and Leoš VÍTEK. Daňová politika : teorie a praxe. Vyd. 1. Praha: Codex, 1997, 259 s. ISBN 80-85963-23-X. info

recommended literature
• • Institute for Fiscal Studies (eds.) and MIRRLEES, J.A. (eds.) Tax By Design: The Mirrlees Review. , Oxford: Oxford University Press, 2011, ISBN 978-0-19-955374-7
• ZUBAĽOVÁ, A. a kol. Daňové teórie a ich využitie v praxi. Bratislava: Iura Edition, 2008, ISBN 978-80-8078-228-3
• MIRRLEES, J.A. Welfare, Incentives, and Taxation. Oxford: Oxford University Press, 2006. ISBN 0-19-829521-9. info
• PUDIL, Pavel. Zdanění a efektivnost. Vyd. 1. Praha: Eurolex Bohemia, 2004, 158 s. ISBN 8086861074. info
• ŠIROKÝ, Jan. Daňové teorie s praktickou aplikací. Vyd. 1. Praha: C.H. Beck, 2003, xv, 249. ISBN 8071794139. info
• Tax progressivity and income inequality. Edited by Joel Slemrod. 1. ed. Cambridge: Cambridge University Press, 1996, ix, 363. ISBN 052158776X. info

Teaching methods

The course takes form of a lectures and seminars. In the lectures, students are acquainted with the theory of taxation a tax policy development. During the seminars students have opportunity to develop certain topic and discuss problematic parts. Main part of student's work takes place at their homes - study of the basic literature.

Assessment methods

The course is concluded with an oral exam. Students are eligible to take the oral exam provided that they fulfil given conditions:
1. they hand in their seminar paper in a given extent and structure within the obligatory date,
2. they successfully pass two test during an obligatory period (a test is regarded as successful if at least 60% of answers are correct).

Requirements (including the literature) are specified further in the interactive syllabus and the downloadable study plan before the semester starts.

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.
General note: Nezapisují si studenti, kteří absolvovali předmět KVDATP nebo PVDATP.
Information on the extent and intensity of the course: 4 tutoriály (16 hodin).
Credit evaluation note: k=1,334.

Information about innovation of course.

This course has been innovated under the project "Inovace studia ekonomických disciplín v souladu s požadavky znalostní ekonomiky (CZ.1.07/2.2.00/28.0227)" which is cofinanced by the European Social Fond and the national budget of the Czech Republic.

• Enrolment Statistics (Autumn 2013, recent)
  
• Permalink: https://is.muni.cz/course/econ/autumn2013/MKV_DATP