ESF:MPV_DATP Tax Theory and Policy - Course Information
MPV_DATP Tax Theory and Policy
Faculty of Economics and AdministrationAutumn 2010
- Extent and Intensity
- 2/1/0. 6 credit(s). Type of Completion: zk (examination).
- Teacher(s)
- doc. Ing. Robert Jahoda, Ph.D. (lecturer)
Ing. Tereza Šinkyříková (lecturer)
doc. Ing. Robert Jahoda, Ph.D. (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
- Tue 7:40–9:15 P106
- Timetable of Seminar Groups:
MPV_DATP/02: Tue 10:15–11:00 P103, R. Jahoda
MPV_DATP/03: Tue 14:35–16:15 P303, R. Jahoda - Prerequisites
- ((! PVDATP Tax Theory and Policy )&&(! KVDATP Taxation Theory and Policy ))
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
- Economic Policy (programme ESF, M-HPS)
- Economic Policy (programme ESF, N-HPS)
- Public Economics (programme ESF, M-HPS)
- Public Economics (programme ESF, N-HPS)
- 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.
The main objectives of the seminars is to deepen students’ knowledge gained from the lectures even further. Selected theoretical concepts from lectures are elaborated and discussed on seminars (case-studies, analyses, etc.). Students have the possibility to prepare and present their group seminar work (essay or analysis), which helps them to share the work within a group and to teach them effective presentations.
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".
Seminars are held irregularly (approximately once in two weeks) during a scheduled timetable. The form of seminars may vary (individual consultations, class seminars, presentations). - Syllabus
- The content of this course is divided into two basic parts. The first part (topics 1-6) deals with the tax theory while the second part (topics 7-13) concerns 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 the 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, or possibly a discussion with a tax policy expert.
- Literature
- Teaching methods
- The course takes the form of both lectures and seminars. There are explained basic thesis of public finance within lectures, which are further discussed during seminars. Presentation of students' seminar works may be a part of a seminar.
- Assessment methods
- The course has a form of both lectures and seminars.
The course is concluded with an oral exam. The exam, however, might be omitted. Based on a continuous evaluation during the whole term, students acquire points: three written tests (each counts for 30 points) and voluntary elaboration (and presentation) of group seminar work (up to 20 points). The teacher can award students with “bonus” points if they are active during seminars. The maximum number of points is not set. For the final grade, all the points will be counted up and the assessment will depend on the scale of assessment points.
Classification scheme:
Grade and Point numbers (roughly)
A (80 and more)
B (75 - 80)
C (70 - 75)
D (65 - 70)
E (60 - 65)
F with the possibility of correction (55 - 60)
F without the possibility of correction (0 - 55)
The current “Classification scheme” may slightly vary from the one described above. If students do not gain the required minimum of points (55 points), the teacher regards it as the absence of their continuous preparation. It means that students can re-take neither “failed” tests nor seminar work. In this case, a student is graded with an F.
Detailed information concerning the seminar work and the tests is available in the 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)
- Study Materials
The course is taught annually.
General note: Nezapisují si studenti, kteří absolvovali předmět PVDATP nebo KVDATP.
Credit evaluation note: k=1,334.
- Enrolment Statistics (Autumn 2010, recent)
- Permalink: https://is.muni.cz/course/econ/autumn2010/MPV_DATP