MKV_DATP Tax Theory and Policy

Faculty of Economics and Administration
Autumn 2009
Extent and Intensity
0/0. 6 credit(s). Type of Completion: zk (examination).
Teacher(s)
doc. Ing. Robert Jahoda, Ph.D. (lecturer)
Ing. Barbora Kaplanová (lecturer)
Ing. Michaela Horňáková (seminar tutor)
Guaranteed by
doc. Ing. Robert Jahoda, Ph.D.
Department of Public Economics – Faculty of Economics and Administration
Contact Person: Mgr. Kateřina Kociánová
Timetable
Sat 17. 10. 16:20–19:30 P303, Sat 28. 11. 16:20–19:30 P303, Sat 12. 12. 16:20–19:30 P303, Sun 20. 12. 16:20–19:30 P303
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.
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.
At the end of the course students should be able to:
* understand and explain development of the tax policy within last 50 years;
* work with information on various aspects of taxes;
* make reasoned decisions about own tax liabilities;
* make deductions based on acquired knowledge of present development;
* interpret main differencies 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:
  • 1. Introduction to the subject, revision of previous knowledge. The impact of taxes on economic subjects - economic efficiency. Tax incidence and equity.
  • 2. Influence of taxes on the supply side of the economy. Taxes and inflation. Taxes as macroeconomic stabilizers. Optimal taxation.
  • 3. Introduction to tax policies. Main reforms of tax systems. Taxation of a personal income. Taxation of a corporate income.
  • 4. Indirect taxes. Ecological taxes and integration tendencies of tax policy. Present development of the Czech tax policy.
  • Detailed information concerning the seminar work and the tests is available in the interactive syllabi of the course in the IS MU.
Literature
  • ŠIROKÝ, Jan. Daňové teorie s praktickou aplikací. Vyd. 1. Praha: C.H. Beck. xv, 249. ISBN 8071794139. 2003. info
  • KUBÁTOVÁ, Květa and Leoš VÍTEK. Daňová politika : teorie a praxe. Vyd. 1. Praha: Codex. 259 s. ISBN 80-85963-23-X. 1997. info
Teaching methods
The course takes form of a lectures and seminars. In the lectures, students are acquainted with the theary 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 - studz 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 fulfill 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).
Detailed information concerning the seminar paper and the on-line test is available in 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)
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.
The course is also listed under the following terms Autumn 2010, Autumn 2011, Autumn 2012, Autumn 2013, Autumn 2014.
  • Enrolment Statistics (Autumn 2009, recent)
  • Permalink: https://is.muni.cz/course/econ/autumn2009/MKV_DATP