OPF:UCNPDEU Taxes and Taxation Policy of t - Course Information

UCNPDEU Taxes and Taxation Policy of the European Union

Extent and Intensity

2/0/0. 4 credit(s). Type of Completion: z (credit).

Teacher(s)

Ing. Beata Blechová, Ph.D. (lecturer)

Guaranteed by

Ing. Beata Blechová, Ph.D.
Department of Finance and Accounting – School of Business Administration in Karvina

Prerequisites

The course can be registered independently on other courses.

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

• European Integration (programme OPF, N_HOSPOL)
• Accounting and Taxes (programme OPF, N_EKOMAN)
• Public Economy and Administration (programme OPF, N_HOSPOL)

Course objectives

The aim of the course is to familiarize students with the tax context, the involvement of the Czech Republic in international economic structures and harmonization of the laws of the Czech Republic with EU standards defining issue of taxes. The main objectives of fiscal policy in the EU are among others, to promote the harmonious development of economic activities. The implementation of these tasks is carried out by common policies and common financial instruments. It is therefore important that students are familiar with the specific EU directives and recommendations of the OECD in the field of direct and indirect taxes, the development, the nature and importance of taxation in the Member EU countries.

Syllabus

• 1. Budget The EU
  2. Characteristics of EU tax policy
  3. Tax harmonization and competition
  4. Characteristics of selective consumption taxes in the EU
  5. Characteristics of universal excise tax - VAT in EU
  6. Legislation in the field of direct taxation
  7. Individual income taxes in the EU
  8. Taxes on corporate income in the EU
  9. Property taxes in the EU
  10. Convention for the avoidance of double taxation
  11. The development of EU tax policy
  12. International tax planning - the origin and principles
  13. Basic methods of international tax planning
  

Literature

required literature
• ŠIROKÝ, J. Daně v Evropské unii. Praha: Linde, a.s., 2010. ISBN 978-80-7201-799-7. info
• FICBAUER,J.FICBAUER,D. Mezinárodní účetní standardy a daňové systémy. Brno, 2010. ISBN 978-80-7418-081-1. info
• KUBÁTOVÁ, K. Daňová teorie a politika. Praha: ASPI, 2003. ISBN 80-86395-84-7. info
• Smlouva o Evropské unii. Smlouva o evropském společenství. Praha: Victoria Publishing, 1994. ISBN 80-85865-02-5. info

recommended literature
• Daňové a zákony a předpisy související - v aktuálním znění. info
• Vybrané články z odborných časopisů. info
• NERUDOVÁ, D. Harmonizace daňových systémů zemí EU. Praha: ASPI, 2005. ISBN 80-7357-142-0. info
• KLEIN, Š., ŽÍDEK, K. Mezinárodní daňové plánování. Praha: GRADA, 2004. ISBN 80-247-0563-X. info
• BLECHOVÁ, B. Nepřímé daně v procesu přípravy ČR na členství v EU. Karviná: SU OPF, 2000. ISBN 80-7248-089-8. info

Teaching methods

Skills demonstration

Assessment methods

Credit

Language of instruction

Czech

Further comments (probably available only in Czech)

The course can also be completed outside the examination period.

Teacher's information

seminar paper, ongoing test (min. 70% success rate), course-credit

Activity	Difficulty [h]
Ostatní studijní zátěž	60
Přednáška	26
Zápočet	30
Summary	116

• Enrolment Statistics (recent)
  
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