MVV248K Taxpayers’ Rights and Global Tax Transparency Requirements

Faculty of Law
Spring 2018
Extent and Intensity
0/1/0. 5 credit(s). Type of Completion: k (colloquium).
Teacher(s)
Dr. sc. Ana Dujmović (lecturer), doc. JUDr. Ing. Michal Radvan, Ph.D. (deputy)
Guaranteed by
doc. JUDr. Ing. Michal Radvan, Ph.D.
Faculty of Law
Contact Person: Mgr. Věra Redrupová, B.A.
Supplier department: Faculty of Law
Timetable of Seminar Groups
MVV248K/01: Tue 20. 3. 9:35–11:05 025, 11:10–12:40 025, Wed 21. 3. 8:00–9:30 025, Thu 22. 3. 9:35–11:05 025, 11:10–12:40 025
Course Enrolment Limitations
The course is only offered to the students of the study fields the course is directly associated with.

The capacity limit for the course is 30 student(s).
Current registration and enrolment status: enrolled: 0/30, only registered: 0/30
fields of study / plans the course is directly associated with
there are 37 fields of study the course is directly associated with, display
Course objectives
At the end of the course students should be able
- to understand concept of taxpayers’ rights and classified its basic components
– to demonstrate international attempts in defining taxpayers’ rights’ legal Framework
– to estimate and evaluate differences between tax systems concerning taxpayer’s rights
– to analyze global tax transparency requirements and to determine how global tax transparency initiative will affect national tax systems in term of safeguarding taxpayer rights.
Syllabus
  • (1) Concept and Theory of Taxpayers’ Rights
  • (2) Taxpayers’ rights national legal frameworks and attempts of systematization
  • (3) Global tax transparency action
  • (4) Implications of global tax transparency requirements on tax payers’ rights
  • (5) Open issues
Literature
  • See Teacher’s Information for full details.
Teaching methods
Lesson with discussion
Assessment methods
Essay paper or Oral exam
Language of instruction
English
Further comments (probably available only in Czech)
The course is taught only once.
  • Enrolment Statistics (recent)
  • Permalink: https://is.muni.cz/course/law/spring2018/MVV248K