DO4FIP01 Tax theory and theory of tax law

Faculty of Law
Spring 2023
Extent and Intensity
0/0/0. 4 credit(s). Type of Completion: z (credit).
Taught in person.
Teacher(s)
Dr Mgr. Damian Czudek, Ph.D. (lecturer)
doc. JUDr. Petr Mrkývka, Ph.D. (lecturer)
JUDr. Ivana Pařízková, Ph.D. (lecturer)
doc. JUDr. Ing. Michal Radvan, Ph.D. (lecturer)
doc. Ing. Eva Tomášková, Ph.D. (lecturer)
Guaranteed by
doc. JUDr. Ing. Michal Radvan, Ph.D.
Department of Financial Law and Economics – Faculty of Law
Contact Person: Zuzana Suchá
Supplier department: Department of Financial Law and Economics – Faculty of Law
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
there are 8 fields of study the course is directly associated with, display
Course objectives
The main objective of the course is to deepen knowledge from the previous studies in the area of tax theory.
Learning outcomes
At the end of the course student should have detailed knowledge in given area of law necessary for future studies and research in the area of tax law and legal regulation of particular taxes.
Syllabus
  • 1. Basic terms in tax law 2. Tax subjects 3. Object of taxation 4. Tax base 5. Tax rate 6. Correction components 7. Tax administration 8. Payment conditions 9. Budget destination 10. Classification of taxes
Literature
  • RADVAN, Michal, Petr MRKÝVKA, Jiří KAPPEL, Johan SCHWEIGL, Michal LIŠKA, Jan NECKÁŘ, Petra SNOPKOVÁ, Michael ŠEFČÍK, Ivana PAŘÍZKOVÁ and Stanislav KOUBA. Důchodové daně (Income Taxes). 1st ed. Brno: Masarykova univerzita, 2016, 247 pp. Spisy Právnické fakulty MU (řada teoretická), Scientia 567. ISBN 978-80-210-8395-0. info
  • ŠIROKÝ, Jan. Základy daňové teorie s praktickými příklady. 2., aktualizované vydání. Praha: Wolters Kluwer, 2016, 126 stran. ISBN 9788075523150. info
  • ŠIROKÝ, Jan. Daně v Evropské unii : daňové systémy všech 27 členských států EU, legislativní základy daňové harmonizace v EU se základními judikáty SD EU, věcné zapracování Lisabonské smlouvy a novelizací směrnice 2006/112/ES. 4. aktualiz. vyd. Praha: Linde, 2010, 351 s. ISBN 9788072017997. info
  • RADVAN, Michal. Czech tax law. 2nd ed. [Brno]: Masaryk University, 2008, 61 s. ISBN 9788021046818. info
  • ŠIROKÝ, Jan. Daňové teorie: s praktickou aplikací. 2nd ed. Praha: C.H. Beck, 2008, 301 pp. ISBN 978-80-7400-005-8. info
  • RADVAN, Michal, Petr MRKÝVKA, Ivana PAŘÍZKOVÁ and Dana ŠRAMKOVÁ. Finanční právo a finanční správa – Berní právo (Financial Law and Financial Administration - Tax Law). 1. vyd. Brno: Masarykova univerzita, Doplněk, 2008, 510 pp. Edice učebnic PrF MU č. 417. ISBN 978-80-210-4732-7. info
  • KUBÁTOVÁ, Květa. Daňová teorie a politika. 3., přepracované vyd. Praha: Eurolex Bohemia, 2003, 261 s. ISBN 8086395847. info
  • ŠIROKÝ, Jan. Daňová teorie :(pro inženýrské studium). 1. vyd. Ostrava: Vysoká škola báňská - Technická univerzita Ostrava, 1996, 104 s. ISBN 80-7078-402-4. info
Teaching methods
individual consultations It is necessary for the student to contact the teacher and agree with him on the topic of the paper and detailed conditions.
Assessment methods
semestral paper; credit
Language of instruction
Czech
Further Comments
The course can also be completed outside the examination period.
The course is taught annually.
The course is also listed under the following terms Spring 2021, Spring 2022.
  • Enrolment Statistics (recent)
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