Course syllabus 1VF418 - Tax Theory and Policy (FFU - SS 2008/2009)

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Course code: 1VF418
Course title in language of instruction: Daňová teorie a politika
Course title in Czech: Daňová teorie a politika
Course title in English: Tax Theory and Policy
Number of ECTS credits allocated: 6 (1 ECTS credit = 26 hours of workload)
Mode of delivery: face-to-face; 2/2 (hours of lectures per week / hours of seminars per week) as semestral course
Mode of completion: graded course
Language of instruction: czech
Level of course and year of study: -- item not defined --
Semester: SS 2008/2009
Name of lecturer(s): doc. Ing. Stanislav Klazar, Ph.D. (examiner, instructor)
prof. Ing. Květa Kubátová, CSc. (examiner, instructor, lecturer, supervisor)
Prerequisites and co-requisites: none
Recommended optional programme components: none
Work placement: none
 
Aims of the course:
The aim of the course is to provide a theoretical background to assess tax systems, to provide information about the contemporary political solutions and to evaluate the impact of taxation on the economy and society in the developed countries.
 
Learning outcomes and competences:
Upon successful completion of this course, students will be able to analyze individual tax policy solutions with respect to the acquired knowledge of the tax theory. They will be able to recommend suitable solutions to fulfill given tax policies and relate the national tax code to the harmonization of taxes in the European Union.
 
Course contents:
1. Introduction to taxation.
Definition of tax, functions of taxes, typology of taxes, taxation principles.
Tax theories - classical economy, neoclassicism, keynesian tax theory, neokonservativism, contemporary tax theory.

2. Tax Efficiency.
Tax burden, excess burden of tax (deadweight loss of tax), excess burden of different taxes. Administrative costs direct and indirect. Negative excess burden of tax. Hicksian excess burden. Quantification of excess burden. Indiference analysis.

3. Tax Shift and Incidence.
Tax incidence on competitive markets, on labour market, at monopoly. General equilibrium incidence of taxes (model of A. Harberger). Measurement of tax shift and incidence.

4. Tax Incentives.
Tax incentives on work effort, on investment and savings, on risk taking.

5. Tax Equity
Benefit principle, ability-to-pay principle (horizontal equity, vertical equity). Principle of equivalent sacrifice (absolute, relative, marginal). Progressivity of taxes local and global, Lorenz curve, Gini index.

6. Taxation in Macroeconomics.
Macroeconomic keynesian stabilisators. Model with lump-sum tax, model with income tax. Stabilisation effects of different taxes.

7. Optimal Taxation.
Paretooptimal structure and optimal taxation, optimal taxation with distortionary and lump sum tax. Second best theory. Ramsey´s taxes, theory of Vickrey and Mirrlees. Optimal structure with direct and indirect taxes.

8. Tax Policy in Developed Countries.
Tax revenues and their structures. Recent tax reforms. Factors of tax structures and tax development. Tax kompetition, k-ordinationa and harmonization. Tax policy in E.U.

9. Personal Income Taxes.
Tax revenues, characteristics of tax, taxable income, tax basis tax unit, tax rates, administrative issues. Other taxes on personal incomes. Results of tax reforms. Negative income tax, flat tax.

10. Corporation Income Taxes
Tax revenues, characteristics of tax, tax basis, tax rates. Double-taxation of dividens. Other taxes on corporations. Tax co-ordination in E.U.

11. Social Security Contributions
Types of cotributions. Tax revenues, characteristics of tax, tax basis, tax rates. Effective tax rates on wages.

12. Consumption Taxation.
Basic terms - value added tax and excises. Tax revenues. Characteristics of value added tax, tax basis, tax rates. Characteristics of excises, taxes bases, taxes rates. Harmonization of indirect taxes in E.U. Types and subjects of environmental taxes, double dividend theory, ecological tax reform in E.U.

13. Property Taxes.
Characteristics of property taxes, taxes revenues. Tax on net wealth, on land and property, taxes on capital transfers. Tax basis, tax rates, tax reliefs. Equivalent property and income tax.

 
Learning activities, teaching methods and workload (hours):
Type of teaching methodDaily attendance
Participation in lectures26 h
Preparation for lectures13 h
Attendance at seminars/workshops/tutorials26 h
Preparation for seminars/workshops/tutorials13 h
Preparation of term paper13 h
Preparation of presentation13 h
Preparation for mid-term test(s)13 h
Preparation for final test39 h
Total156 h
 
Assessment methods and criteria:
Requirement typeDaily attendance
Term paper5 %
Presentation5 %
Mid-term test(s)10 %
Final test80 %
Total100 %
 
Assessment:
Graded courses
1Excellent (90 - 100%)
2Very good (75 - 89%)
3Good (60 - 74%)
4Insufficient (0 - 59%)

Ungraded courses
PPassed
NPNot Passed

Special requirements and details:
none
 
Reading:
TypeAuthorTitlePublished inPublisherYearISBN
RQKUBÁTOVÁ, K.Daňová teorie a politika.Praha:ASPI, 2006.80-7357-205-2
REHAMERNÍKOVÁ, B. -- MAAYTOVÁ, A.Veřejné finance.Praha:ASPI, 2007.978-80-7357-301-0
REPUDIL, P A K.Administrativní náklady zdanění.2004.
REŠIROKÝ, J.Daně v Evropské unii.Praha:Linde, 2006.80-7201-593-1
REMUSGRAVE, R A. -- MUSGRAVE, P B.Veřejné finance v teorii a praxi.Praha:Management Press, 1994.80-85603-76-4
REStructures of taxation systems.2007.
REJACKSON, P M. -- BROWN, C V.Ekonomie veřejného sektoru.Praha:Eurolex Bohemia, 2003.80-86432-09-2
REhttp://europa.eu.int/(daňová problematika)
REKubátová, K.: Prezentace k přednáškám (aktualizováno každý semestr)
REprezentace seminárních prací studentů

RQrequired
RErecommended

 
Regular course units:
DayFrom-tillRoomTeacherTypeFrequencyCapacity
Wednesday12:45-14:15RB 209K. KubátováLectureEvery week96
Wednesday14:30-16:00SB 211K. KubátováSeminarEvery week32
Thursday16:15-17:45SB 410S. KlazarSeminarEvery week32
Friday09:15-10:45SB 408S. KlazarSeminarEvery week32
 
Block course units:
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Type of course (eligible study programmes and course groups):
FacultyProgramme/field codeProgramme modeCourse group codeStudy period
FFUB-FU-BPfull-timecVORWS 2006/2007
WS 2007/2008
WS 2008/2009
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WS 2011/2012
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B-FU-DPfull-timecVORWS 2006/2007
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B-FU-FIfull-timecVORWS 2006/2007
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B-FU-UCfull-timecVORWS 2006/2007
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B-FU-UPfull-timecVORWS 2008/2009
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C-FU-DPfull-timehPWS 2006/2007
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C-FU-FIfull-timehPWS 2006/2007
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1DPfull-timesPWS 2006/2007
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1VFfull-timesPWS 2006/2007
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FISB-AI-INfull-timecVORWS 2006/2007
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SS 2010/2011
WS 2011/2012
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B-KM-MMfull-timecVORWS 2006/2007
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SS 2010/2011
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B-KM-SDfull-timecVORWS 2007/2008
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SS 2010/2011
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B-KM-SEfull-timecVORWS 2006/2007
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SS 2010/2011
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SS 2013/2014
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B-KM-SMfull-timecVORWS 2007/2008
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M-KM-MMfull-timecVORWS 2006/2007
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M-KM-SPfull-timecVORWS 2006/2007
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FMJHB-EM-Mfull-timecVORWS 2005/2006
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part-timecVORWS 2005/2006
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FMVB-ME-MOfull-timecVORWS 2006/2007
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B-ME-MSfull-timecVORWS 2006/2007
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B-ME-PPfull-timecVORWS 2006/2007
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B-ME-RCfull-timecVORWS 2006/2007
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B-PL-PLfull-timecVORWS 2006/2007
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FPHB-EM-PEfull-timecVORWS 2005/2006
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NFB-ESfull-timecVORWS 2005/2006
B-ES-AEfull-timecVORWS 2005/2006
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B-ES-EKfull-timecVORWS 2005/2006
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SS 2010/2011
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B-ES-EKEfull-timecVORWS 2012/2013
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B-ES-NHfull-timecVORWS 2005/2006
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B-ES-REfull-timecVORWS 2005/2006
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SS 2011/2012
WS 2012/2013
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L-MIM-EKEfull-timecVORWS 2012/2013
WS 2013/2014

Course groups (click to show/hide)
Course groups codes consist of a first letter (lower case) indicative of a range of programmes making use of the group, and a suffix (upper case and numbers) indicative of the nature of the group within the given programme.
 
First letter codes
f* (fP, fJ1 etc.)faculty specific groups
c* (cP, cVOL etc.)university-wide groups
o* (oP, oV etc.)major field groups (bachelor's programmes)
h* (hP, hV etc.)major field groups (master's programmes)
s* (sP, sV etc.)minor field groups
 
Suffix codes
*P (oP, hP etc.)required courses
*V[*] (oV, hV1, cVB etc.)elective courses
*J[*] (fJ1, oJ2, oJV etc.)language (elective) courses
*SZ[*] (fSZ, hSZ etc.)state exams
*EXC (oEXC, hEXC etc.)excluded courses
*VOR (cVOR, fVOR etc.)extracurricular courses
*ZEXCN* (cZEXCNB etc.)courses for exchange programmes
*TVS[*] (cTVS1 etc.)physical education and sports


Last modification made by Ing. Michal Hora, Ph.D. on 16. 2. 2009.

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