Course syllabus DPR - Tax Propaedeutic (FBE - WS 2014/2015)


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Course code: DPR
Course title in language of instruction: Daňové teorie
Course title in Czech: Tax Propaedeutic
Course title in English: Tax Propaedeutic
Mode of completion and number of credits: Exam (5 credits)
(1 ECTS credit = 28 hours of workload)
Mode of delivery/Timetabled classes: full-time, 2/1 (hours of lectures per week / hours of seminars per week)
Language of instruction: Czech
Level of course: master continuing
Semester: WS 2014/2015
Name of lecturer: doc. Ing. Petr David, Ph.D. (examiner, instructor, lecturer, supervisor, tutor)
Prerequisites: Final Bachelor Exam
 
Aims of the course:
Students will learn basic concepts applied in the fiscal theory and practice, basic essentials tax law relationship with the historical development of taxes and tax theories and explication of current tax theory. It also includes the identification and quantification of the impact of tax levying and formulation of appropriate recommendations for tax policy.
 
Course contents:
1.Tax History (allowance 3/0)
2.Tax Classification (allowance 0/2)
3.Tax Function (allowance 3/0)
4.Tax Principles (allowance 3/2)
5.Impact of Tax Policy (allowance 15/6)
6.Tax Harmonization, Coordination and Competition (allowance 3/0)
7.Tax Evasion (allowance 3/0)
8.The Theory of Selected Aspects of Individual Types of Taxes (allowance 12/4)
 
Learning outcomes and competences:
Generic competences:
 
-ability to analyse and synthesize
-ability to apply knowledge
-general knowledge
-science and research skills

Specific competences:
 
- Proposal of tax policy
-Identification of impacts of tax policies
-Relationship of tax policies
-The economic and political incentives in taxation

Type of course unit: required
Year of study: Not applicable - the subject could be chosen at anytime during the course of the programme.
Work placement: There is no compulsory work placement in the course unit.
Recommended study modules: -
 
Learning activities and study load (hours of study load):
Type of teaching methodDaily attendance
Direct teaching
     lecture42 h
     practice14 h
Self-study
     preparation for exam42 h
     preparation for regular assessment42 h
Total140 h
 
Assessment methods:
Student receives credit for active participation in at least 70% exercises of the subject. This participation evaluation based on maintained attendance sheet. Activity is automatically assumed because the student is encouraged during the exercise to separate activities and considerations that are subsequently discussed. The course is followed by the oral examination, which includes one basic question and other specific questions necessary to identify an adequate evaluation of the student.
 
Recommended reading:
TypeAuthorTitlePublished inPublisherYearISBN
RQŠIROKÝ, J. et al.Daňové teorie: s praktickou aplikacíPrahaC.H. Beck2008978-80-7400-005-8
RQKUBÁTOVÁ, K.Daňová teorie a politikaPrahaWolters Kluwer Česká republika2010978-80-7357-574-8
REDAVID, P.Teorie daňové incidence s praktickou aplikacíBrnoAkademické nakladatelsktví CERM2007978-80-7204-522-8
REMARKOVÁ, H.Daňové zákony v úplném znění k 1. 1. 2012PrahaGrada Publishing2012978-80-247-4254-0
REAUERBACH, A J. -- FELDSTEIN, M S.Handbook of public economics.AmsterdamElsevier20070-444-87667-7

RQrequired
RErecommended


Last modification made by Data import from library on 08/01/2014.

Type of output: