MVV295K Tax System and Constitutional Taxation

Právnická fakulta
jaro 2022
Rozsah
0/1/0. 3 kr. Ukončení: k.
Vyučující
Assoc. Prof. Dr. Mehmet Alpertunga Avci (cvičící), doc. JUDr. Ing. Michal Radvan, Ph.D. (zástupce)
Garance
doc. JUDr. Ing. Michal Radvan, Ph.D.
Právnická fakulta
Kontaktní osoba: Mgr. Věra Redrupová, B.A.
Dodavatelské pracoviště: Právnická fakulta
Rozvrh seminárních/paralelních skupin
MVV295K/01: Po 9. 5. 14:00–15:40 041, 16:00–17:40 041, 18:00–19:40 041, Út 10. 5. 16:00–17:40 041, 18:00–19:40 041
Předpoklady
MP103Zk Obecné právní dějiny
Omezení zápisu do předmětu
Předmět je určen pouze studentům mateřských oborů.

Předmět si smí zapsat nejvýše 30 stud.
Momentální stav registrace a zápisu: zapsáno: 13/30, pouze zareg.: 0/30
Mateřské obory/plány
předmět má 38 mateřských oborů, zobrazit
Cíle předmětu
Main objectives are as follows:
• to understand and explain conceptual meaning of tax system;
• to get the hang of theoretical framework of tax system;
• to analyze tax types in Turkish Tax System;
• to understand constitutional view of taxation;
• to analyze differences between country practices in connection with constitutional provisions;
• to evaluate and understand constitutional assurance of taxation in the scale of European Union.
Výstupy z učení
At the end of the course, student should be able:
• to understand and explain what is tax system and how it works;
• to realize importance and place of tax types in tax system;
• to learn general functioning of the Turkish tax system in the context of the national tax system;
• to comprehend link between taxation authority and constitutional order;
• to interpret ideal constitutional taxation in the context of European country practices;
• to analyze importance of constitutional provisions in terms of the legality of taxes.
Osnova
  • • What is tax? What is not?
  • • The concept of tax system.
  • • A brief overview of the historical development of the tax system.
  • • Tax Types: Income taxes, consumption (expenditure) taxes, and wealth taxes.
  • • An overview of the functioning of the Turkish tax system.
  • • Legality Principle of Taxation.
  • • Constitutional Taxation: The Place of Taxation in Various Country Constitutions (OECD and EU Countries).
  • • Constitutional Order and Taxation: What is the beginning? What is the result?
Literatura
  • See Teacher's Information for full details.
Výukové metody
Lessons with discussion.
Metody hodnocení
Semestral paper.
Vyučovací jazyk
Angličtina
Informace učitele
Literature


Avci, Mehmet Alpertunga. Tax Law (Vergi Hukuku) – Part 13-14. (Ed. Yavuz Atar). Atatürk University Faculty of Open Education. Turkey. 2014.


Burman, Leonard E., Slemrod, Joel. Taxes in America: What Everyone Needs to Know. Oxford University Press. New York. 2013.


Constitutions: Several Countries.


Greene, Joshua E. Public Finance: An International Perspective. World Scientific Publishing. 2012.


Gruber, Jonathan. Public Finance and Public Policy. Fourth Edition. Worth Publishers. New York. 2013.


Hyman, David N. Public Finance: A Contemporary Application of Theory to Policy. Eleventh Edition. Cengage Learning. Stamford 2014.


Rosen, Harvey S., Public Finance. Sixth Edition. McGraw-Hill Higher Education. New York 2002.


Tresch, Richard W. Public Finance: A Normative Theory. Third Edition. Academic Press. 2015.


Ulbrich, Holley. Public Finance: In Theory and Practice. Thomson & South-Western. Ohio. 2013.



Teacher’s Information



Avci M.A., "The Constitutional Identity of the Public Budgeting on the Scale of the European Union and Optimum Constitutional Budgeting", Mediterranean Journal of Social Sciences, vol.6, pp.131-140, 2015.


Avci M.A., "Theoretical Framework of the Public Audit", Review of Arts and Humanities, vol.4, pp.45-61, 2015.


Avci M.A., "Concrete Recommendations for Improving Performance Auditing in the light of the Best Practices", ECOSAI Seminar 2018-” Challenges to the Existing Public-Sector Auditing Routines”, İstanbul, 2018.


Avci M.A., "Local Government Banking in Turkey", in: Safety and Public Order in Local Government Units - Zagadnienia Bezpieczenstwa I Porzadku Publicznego W Jednostkach Samorzadu Terytorialnego, Ura Elzbieta, Feret Elzbieta, Pieprzny Stanislaw, Eds., RS Druk Rzeszow, Poland, pp.533-549, 2018.


Avci M.A., "A New Perspective on Fical Decentralization", in: Local Government In Polandand Europe. Current Problems and Challenges-Samorzad Terytorialny W Polsce I W Europie. Aktualne Problemy I Wyzwania (Monografie PWSZ), Krzysztof Czerneck, Alfred Lutrzykowski, Robert Musialkiewicz, Eds., Volumina Pl, Wloclawek, pp.349-370, 2017.


Avci M.A., "The Transition From Local Governing to Local Governance", in: Aktualne Problemy Funkcjonowania Samorzadu Terytorialnego - Current Problems of Local Government Operations, Elzbieta Ura, Elzbieta Feret, Stanislaw Pieprzny, Eds., RS Druk Rzeszow, Rzeszow, pp.75-90, 2017.


Avci M.A., "Turkish Tax Jurisdiction and the Legal Remedies", in: Jednostka Wobec Dzialan Administracji Publicznej, Elzbieta Ura, Elzbieta Feret, Stanislaw Pieprzny, Eds., RS Druk Rzeszow, Rzeszow, pp.740-761, 2016.


Avci M.A., "Taxation Arrangements for Disabled Persons: The Case of Turkey", in: Prawo a niepe nosprawno, Maria Bosak, Eds., C.H.Beck, Rzeszów, pp.313-323, 2015.

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