FIUNAMDS International Taxation and Tax Systems

School of Business Administration in Karvina
Summer 2017
Extent and Intensity
2/1/0. 5 credit(s). Type of Completion: zk (examination).
Teacher(s)
Ing. Šárka Sobotovičová, Ph.D. (lecturer)
Ing. Šárka Sobotovičová, Ph.D. (seminar tutor)
Guaranteed by
doc. Ing. Jana Janoušková, Ph.D.
Department of Finance and Accounting – School of Business Administration in Karvina
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 tax issues in connection with the involvement of the Czech Republic into international economic structures and tax harmonization within the European Union. Students will also be acquainted with EU legal instruments in the field of direct and indirect taxes.
Syllabus
  • Introduction to taxation
    Development and classification of taxes are provided. Tax construction elements and basic tax policy terminology are explained.
    Characteristics and development of EU tax policy
    Exogenous and endogenous factors influencing the development of tax systems and specific reasons for the tax reforms in the EU are defined. Structural harmonization, harmonization of tax rates, positive and negative harmonization and tax competition are clarified.
    Tax systems of EU countries and indicators of international tax comparison
    Current tax systems in the individual EU countries are compared. The basic legal documents of EU directives, regulations and the EU budget are presented. The tax quota, statutory, effective and implicit tax rates are defined.
    Indirect taxes and their harmonization
    Value added tax, taxpayers, tax base, tax rates and tax calculation are examined. Application of VAT on goods and services is also explained. Selective excise duties in individual EU member states in relation to the harmonization are introduced. Directive on restructuring agreed framework for the taxation of energy and electricity is also mentioned.
    Corporate income tax
    Characteristics and development of corporate income tax in the EU are given. The tax base items affecting the amount of tax rate on corporate income in the EU member states are defined. EU principles and directives affecting corporate tax issues are also mentioned.
    Personal income tax
    Development of individual income taxes and the importance of personal income tax in the tax mix of individual EU countries are introduced. Construction of the tax base, tax deductions and tax credits are explained.
    Property taxes and road tax
    Approaches to taxation of motor vehicles in the EU, environmental aspects of road tax and specifics of taxation of cars and other vehicles are explained. The significance of development and characteristics of property taxes in the EU countries are discussed.
    Convention for avoidance of double taxation, International tax optimization and tax heavens
    Convention for avoidance of double taxation, their importance, objectives and methods to avoid double taxation are clarified. International tax planning, tax heavens and anti-heaven legislations and offshore financial centres are explained.
Literature
    required literature
  • TEPPEROVÁ, J. and H. ZÍDKOVÁ,. Texts for "Taxation in the CR and EU". Praha: Vysoká škola ekonomická, Fakulta financí, 2015. ISBN 978-80-245-2107-7. info
  • MILLER A. and L. OATS. Principles of International Taxation: 4th Edition Revised. Bloomsbury Professional Ltd., 2014. ISBN 978-1780434537. info
    recommended literature
  • COUNCIL DIRECTIVE 2006/112/EC. info
  • PKF Worldwide Tax Guide 2015. URL info
  • JANOUŠKOVÁ, J. Taxes and tax policy: Personal income tax. Karviná: SU OPF v Karviné, 2012. ISBN 978-80-7248-765-3. info
  • JAMES, S. and Ch. NOBES. The Economics of Taxation: Principles, Policy and Practice. 12th ed. Birmingham: Fiscal Publications, 2012. ISBN 978-1906201-19-7. info
  • MIRRLEES, J. et al. Tax by design. Oxford University Press, 2011. ISBN 978-0-19-955374-7. info
Teaching methods
Lecture with presentation in Power-point
Assessment methods
Grade
Language of instruction
English
Further Comments
The course can also be completed outside the examination period.
Teacher's information
https://elearning.opf.slu.cz/course/view.php?id=88
attendance in seminars 50 %, case study, final written exam
The course is also listed under the following terms Summer 2018, Summer 2019, Summer 2020, Summer 2021, Summer 2022, Summer 2023.
  • Enrolment Statistics (Summer 2017, recent)
  • Permalink: https://is.slu.cz/course/opf/summer2017/FIUNAMDS