MPV_DATP Tax Policy and Theory

Faculty of Economics and Administration
Autumn 2013
Extent and Intensity
2/1/0. 6 credit(s). Type of Completion: zk (examination).
Teacher(s)
doc. Ing. Robert Jahoda, Ph.D. (lecturer)
Ing. Igor Kiss (lecturer)
doc. Ing. Robert Jahoda, Ph.D. (seminar tutor)
Guaranteed by
doc. PhDr. Jan Šelešovský, CSc.
Department of Public Economics – Faculty of Economics and Administration
Contact Person: Mgr. Kateřina Kociánová
Supplier department: Department of Public Economics – Faculty of Economics and Administration
Timetable
Tue 7:40–9:15 P106
  • Timetable of Seminar Groups:
MPV_DATP/01: each odd Tuesday 9:20–11:00 P103, R. Jahoda, I. Kiss
MPV_DATP/02: each even Tuesday 9:20–11:00 P103, R. Jahoda, I. Kiss
MPV_DATP/03: each odd Tuesday 14:35–16:15 P303, R. Jahoda, I. Kiss
MPV_DATP/04: each even Tuesday 14:35–16:15 P303, R. Jahoda, I. Kiss
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.
The capacity limit for the course is 74 student(s).
Current registration and enrolment status: enrolled: 0/74, only registered: 0/74, only registered with preference (fields directly associated with the programme): 0/74
fields of study / plans the course is directly associated with
Course objectives
The main objective of the course is to expand students’ theoretical knowledge and skills in the areas of public finance and tax policy and their evaluation. The course focuses particularly on addressing the question how taxes may be used as a tool for achieving governmental policies. Specific attention is also paid to a comparison of tax policies of developed countries. At the end of the course students should be able to:
* understand and explain the development and role of tax policy,
* asses distributional and economic impacts of changes in present tax policy,
* make reasoned decisions about own tax liabilities,
* use acquired knowledge of present development and deduce impacts of tax policy on future development,
* interpret main differences of the tax theory from real "doing".
Syllabus
  • Introduction to the course, revision of the previous knowledge
  • Theory of optimal tax system, efficiency of tax system and its dimensions
  • Tax policy and its role as one tool of the government
  • Models of tax policies and main reforms of tax systems, harmonisation of tax regimes in the EU
  • Taxation from the point of view of public and economic policies:
    • • Tax incidence and equity – measurement and interpretation
  • • Taxes and inflation - taxes as macroeconomic stabilizers
  • • Taxation of a personal income and its impacts on society
  • • Taxation of a corporate income – actions within harmonization process
  • • Indirect taxes and their role in government policy; harmonization process
  • • Ecological taxes and integration tendencies of tax policy
  • Current tax policy, its issues and future prospects in the Czech Republic
Literature
    required literature
  • KUBÁTOVÁ, Květa and Leoš VÍTEK. Daňová politika : teorie a praxe. Vyd. 1. Praha: Codex, 1997, 259 s. ISBN 80-85963-23-X. info
    recommended literature
  • • Institute for Fiscal Studies (eds.) and MIRRLEES, J.A. (eds.) Tax By Design: The Mirrlees Review. , Oxford: Oxford University Press, 2011, ISBN 978-0-19-955374-7
  • ZUBAĽOVÁ, A. a kol. Daňové teórie a ich využitie v praxi. Bratislava: Iura Edition, 2008, ISBN 978-80-8078-228-3
  • MIRRLEES, J.A. Welfare, Incentives, and Taxation. Oxford: Oxford University Press, 2006. ISBN 0-19-829521-9. info
  • PUDIL, Pavel. Zdanění a efektivnost. Vyd. 1. Praha: Eurolex Bohemia, 2004, 158 s. ISBN 8086861074. info
  • ŠIROKÝ, Jan. Daňové teorie s praktickou aplikací. Vyd. 1. Praha: C.H. Beck, 2003, xv, 249. ISBN 8071794139. info
  • Tax progressivity and income inequality. Edited by Joel Slemrod. 1. ed. Cambridge: Cambridge University Press, 1996, ix, 363. ISBN 052158776X. info
Teaching methods
The course takes the form of both lectures and seminars. During lectures, basic thesis of public finance are explained which are further discussed during seminars. Presentation of students' seminar works is voluntary and 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 "-".

Requirements (including the literature) are specified further in the interactive syllabus and the downloadable study plan before the semester starts.

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.
Information about innovation of course.
This course has been innovated under the project "Inovace studia ekonomických disciplín v souladu s požadavky znalostní ekonomiky (CZ.1.07/2.2.00/28.0227)" which is cofinanced by the European Social Fond and the national budget of the Czech Republic.

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The course is also listed under the following terms Autumn 2009, Autumn 2010, Autumn 2011, Autumn 2012, Autumn 2014.
  • Enrolment Statistics (Autumn 2013, recent)
  • Permalink: https://is.muni.cz/course/econ/autumn2013/MPV_DATP