MPV_TAPO Tax Policy

Faculty of Economics and Administration
Autumn 2008
Extent and Intensity
0/0. 5 credit(s). Type of Completion: zk (examination).
Teacher(s)
doc. Ing. Robert Jahoda, Ph.D. (lecturer)
Guaranteed by
doc. Ing. Robert Jahoda, Ph.D.
Department of Public Economics – Faculty of Economics and Administration
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 only offered to the students of the study fields the course is directly associated with.

The capacity limit for the course is 1 student(s).
Current registration and enrolment status: enrolled: 0/1, only registered: 0/1
fields of study / plans the course is directly associated with
Course objectives
Main objectives can be summarized as follows: to expand theoretical knowledge about taxes and tax policy, with a deeper focus on the economic impact of taxes, 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 the 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.
Syllabus
  • The content of this course is divided into two basic parts. The first part (topics 1-6) deals with the tax theory, the second part (topics 7-13) concerns with the tax policy.
  • 1. Introduction to the subject, revision of previous knowledge.
  • 2. The impact of taxes on economic subjects - economic efficiency.
  • 3. Tax incidence and equity.
  • 4. Influence of taxes on the supply side of the economy.
  • 5. Taxes and inflation. Taxes as macroeconomic stabilizers.
  • 6. Optimal taxation.
  • 7. Introduction to tax policies.
  • 8. Main reforms of tax systems.
  • 9. Taxation of a personal income.
  • 10. Taxation of a corporate income.
  • 11. Indirect taxes.
  • 12. Ecological taxes and integration tendencies of tax policy.
  • 13. Present development of the Czech tax policy, possibly a discussion with a tax policy expert.
Literature
  • KUBÁTOVÁ, Květa and Leoš VÍTEK. Daňová politika : teorie a praxe. Vyd. 1. Praha: Codex, 1997, 259 s. ISBN 80-85963-23-X. info
  • ŠIROKÝ, Jan. Daňové teorie s praktickou aplikací. Vyd. 1. Praha: C.H. Beck, 2003, xv, 249. ISBN 8071794139. info
Assessment methods
We expect a continuous preparation for lectures.
Students have to prepare by studying appropriate materials and by answering supporting questions. This preparation will be rated by a lecturer who may award students with a certain number of points. The number of points given to each student will be written down after every lecture in the “Notebook” in the IS MU system, so every student has an immediate feedback concerning his/her performance.
Students also have the possibility to get extra 20 points for a paper elaboration (up to ten points for a paper presentation and ten points for handing in the paper).
Examination test and final assessment: The basic condition for getting a grade (A-E) from the course is to receive at least 50 points from previous assessments (preparations for lecturers and papers) and from a written exam, which takes place in the 13th week. The written exam has two parts. In the first one – test – students can receive up to 40 points, while in the second part – essay on a selected topic – students can receive up to 20 points. All the points will be counted up for the final grade and the assessment will depend on the scale of assessment points.
Grading scheme:
Grades and numbers of points (approximately)
A - More than 71 points
B - 66-70 points
C - 61-65 points
D - 56-60 points
E - 50-55 points
F - Less than 50 points
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
English
Further comments (probably available only in Czech)
The course can also be completed outside the examination period.
The course is taught annually.
The course is taught: every week.
  • Enrolment Statistics (recent)
  • Permalink: https://is.muni.cz/course/econ/autumn2008/MPV_TAPO