MVV207K Comparative Tax Law

Faculty of Law
Autumn 2016
Extent and Intensity
0/1/0. 5 credit(s). Type of Completion: k (colloquium).
Teacher(s)
Nicola Sartori (seminar tutor), 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
MVV207K/01: Tue 15. 11. 9:35–11:05 025, 11:10–12:40 025, Wed 16. 11. 18:15–19:45 025, Fri 18. 11. 9:35–11:05 025, 11:10–12:40 025, 13:30–15:00 025
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 33 fields of study the course is directly associated with, display
Course objectives
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.
Syllabus
  • 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.
Literature
  • See Teacher’s Information for full details
Teaching methods
Lessons with class discussion
Assessment methods
Final multiple choice exam and short paper
Language of instruction
English
Further comments (probably available only in Czech)
Study Materials
The course is taught only once.
  • Enrolment Statistics (recent)
  • Permalink: https://is.muni.cz/course/law/autumn2016/MVV207K