The Innovation of Subject The Tax theory and Policy
Provider: Ministerstvo školství, mládeže a tělovýchovy
Programme: Interní rozvojová soutěž
Implementation period: 01.01.16 - 31.12.16
Workplace:
Fakulta ekonomicko-správní - Ústav ekonomických věd
Investigator: Černohorský Jan
Description:
The course is designed as a combination of theoretical knowledge in the areas of taxes and their impact on the economy and generalization of practical tax policy. The theoretical part consists in explaining the main principles of how taxes work in reality and how the setting of taxes and changes act on real economic variables. Theoretical part includes tax efficiency, tax incidence, tax incentives, tax justice and optimal taxation. The part of tax policy focuses on the macroeconomic implications of taxation, fiscal federalism and the characteristics of major taxes that occur in standard market economies. The knowledge from this course is essential for graduates of economic universities, especially in terms of linking theoretical knowledge with application of tax policies. The involvement in the project should provide students a comprehensive and deeper knowledge of these areas and their closer connection.
The course is designed as a combination of theoretical knowledge in the areas of taxes and their impact on the economy and generalization of practical tax policy. The theoretical part consists in explaining the main principles of how taxes work in reality and how the setting of taxes and changes act on real economic variables. Theoretical part includes tax efficiency, tax incidence, tax incentives, tax justice and optimal taxation. The part of tax policy focuses on the macroeconomic implications of taxation, fiscal federalism and the characteristics of major taxes that occur in standard market economies. The knowledge from this course is essential for graduates of economic universities, especially in terms of linking theoretical knowledge with application of tax policies. The involvement in the project should provide students a comprehensive and deeper knowledge of these areas and their closer connection.
