DOVPV_TDP Theory of tax law

Faculty of Law
Spring 2025
Extent and Intensity
0/0/0. 4 credit(s). Type of Completion: k (colloquium).
Teacher(s)
prof. JUDr. Ing. Michal Radvan, Ph.D. (lecturer)
Guaranteed by
prof. JUDr. Ing. Michal Radvan, Ph.D.
Department of Financial Law and Economics – Faculty of Law
Contact Person: Zuzana Suchá
Prerequisites (in Czech)
! DOPVPFA2 Legislative practice in financial law
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
Course objectives
The aim of the course is to deepen the knowledge acquired in the previous studies in the field of tax theory and tax law theory and to provide the student with the necessary consultations to be able to write a part of the dissertation dealing with tax law aspects of its focus. Furthermore, the aim is to acquire such knowledge and awareness that will enable the dissertation to include a section dealing with taxation sensu lato in general, tax theory, tax policy, substantive and procedural tax law, administrative law, criminal law, including international aspects.
Learning outcomes
After completing the course, the student will have a detailed knowledge of the material necessary for further study and research in the field of his/her dissertation and will be able to:
- Identify areas of dissertation focus that have overlap with tax law;
- identify areas in his/her dissertation that intersect with taxation, tax policy and substantive and procedural aspects of taxation sensu lato;
- Identify and describe current domestic and foreign trends in the area of the dissertation under development;
- prepare a comprehensive part of the dissertation, evaluating tax law aspects in relation to the focus of the thesis;
- elaborate a comprehensive part of the dissertation, where there is a  relationship between taxes sensu lato and the topic of the thesis.
Syllabus
  • The specific focus of the course may vary depending on the topic of the dissertation. Therefore, the specific content will always be specified within the ISP in agreement between the gaurantor and the student so that the content framework is directed towards writing a quality part of the dissertation in the tax law parts. Evaluation of performance will be the responsibility of the gaurantor who will award the grade. However, it is expected that the student will consult the material with other representatives of the disciplines and areas concerned. The curriculum may consist, for example, of the following headings:
  • - The link between the dissertation topic and taxes sensu lato (taxes sensu stricto, fees and other levies of a tax or fee nature);
  • - the impact of legal regulation on tax law;
  • - principles of tax law in the area of the dissertation;
  • - etc.
Literature
  • European tax integration: law, policy and politics. Edited by Pasquale Pistone. Amsterdam: IBFD, 2018, xxxvii, 71. ISBN 9789087224721. info
  • THURONYI, Victor. Comparative tax law. The Hague: Kluwer Law International, 2003, xix, 373. ISBN 9041199233. info
  • Tax law design and drafting. Edited by Victor Thuronyi. Washington: International Monetary Fund, 1996, xxxi, 494. ISBN 1557755876. info
Teaching methods
The basic teaching method is individual consultations, both with the gaurantor and with other departmental staff and experts working in the field of the dissertation.
Assessment methods
The evaluation is assigned by the trainer based on the fulfilment of the pre-agreed content set out in the ISP. Usually, it will be about the elaboration of a comprehensive part of the dissertation dealing with the examined material from the economic point of view or also from the point of view of administrative science.
Language of instruction
Czech
Further comments (probably available only in Czech)
Study Materials
Teacher's information
After enrolling in the course, the student immediately contacts the supervisor and proposes the content of the ISP in relation to the subject and the content of the dissertation.
The course is also listed under the following terms Spring 2023, Autumn 2023, Spring 2024, Autumn 2024.
  • Enrolment Statistics (Spring 2025, recent)
  • Permalink: https://is.muni.cz/course/law/spring2025/DOVPV_TDP