FIUNKDEU Taxes and Taxation Policy of the European Union

School of Business Administration in Karvina
Summer 2016
Extent and Intensity
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
Contact Person: Ing. Ivana Koštuříková, Ph.D.
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
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.
Information on the extent and intensity of the course: Přednáška 12 HOD/SEM.
Teacher's information
seminar paper, ongoing test (min. 70% success rate), course-credit
ActivityDifficulty [h]
Ostatní studijní zátěž60
Přednáška26
Zápočet30
Summary116
The course is also listed under the following terms Summer 2015, Summer 2017, Summer 2018, Summer 2019.
  • Enrolment Statistics (Summer 2016, recent)
  • Permalink: https://is.slu.cz/course/opf/summer2016/FIUNKDEU