MVV207K Comparative Tax Law

Právnická fakulta
podzim 2016
Rozsah
0/1/0. 5 kr. Ukončení: k.
Vyučující
Nicola Sartori (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
MVV207K/01: Út 15. 11. 9:35–11:05 025, 11:10–12:40 025, St 16. 11. 18:15–19:45 025, Pá 18. 11. 9:35–11:05 025, 11:10–12:40 025, 13:30–15:00 025
Omezení zápisu do předmětu
Předmět je určen pouze studentům mateřských oborů.

Předmět si smí zapsat nejvýše 30 stud.
Momentální stav registrace a zápisu: zapsáno: 0/30, pouze zareg.: 0/30
Mateřské obory/plány
předmět má 33 mateřských oborů, zobrazit
Cíle předmětu
The main objectives of this course are as follows:
- to understand the main common tax problems that every tax jurisdiction faces;
- to identify possible alternative solutions;
- to compare the possible alternative solutions in terms of efficiency, simplicity and equity.
Osnova
  • 1. Comparative tax law: theories and methods;
  • 2. The economic principles of taxation: criteria for evaluating and comparing tax systems (efficiency, equity and simplicity);
  • 3. Definition of taxable income;
  • 4. Family vs. individual taxation;
  • 5. The Role of business in the tax systems;
  • 6. The international tax regime: a comparative perspective.
Literatura
  • See Teacher’s Information for full details
Výukové metody
Lessons with class discussion
Metody hodnocení
Final multiple choice exam and short paper
Vyučovací jazyk
Angličtina
Informace učitele
Tax is an important part of the business environment. With the growth in globalization and the expansion of cross border flow of investments, tax plays a major role in the decision making process. Therefore, the ability to accommodate the distinctions of various tax systems around the globe and to understand the policy considerations behind them is what this course is aimed at. For this purpose, this course offers a comparative analysis of various solutions that were adopted by several tax systems as a response to increasing common tax problems of their income tax systems. First, the common core of tax systems in relation to basic tax problems will be identified. Second, different tax models (and their circulation) among different countries will be analyzed. Finally, a closer look the tax mechanisms adopted by certain countries for the resolution of the tax problems discussed earlier in the course will be taken.

Literature
R. Avi-Yonah, N. Sartori, O. Mariam, Global perspectives on income taxation law, Oxford University Press, 2011, chapters 1, 2, 4, 6, 8 (pages 143-148) and 9.
Další komentáře
Studijní materiály
Předmět je vyučován jednorázově.
  • Statistika zápisu (nejnovější)
  • Permalink: https://is.muni.cz/predmet/law/podzim2016/MVV207K