Examination requirements:
The examination is in written form. Only students who have applied for it in the IS will be allowed to sit the examination. The examination contains both test and open questions. The length of the examination is 45 minutes, and the maximum possible score is 100 points, with a minimum of 50 points (i.e. 50 %) being needed in order to pass.
Classification is according to the BUT Study and Examination Regulations.

The basic themes of the subject are as follows:
1. Conditions for completion of the subject. Introduction to the issues – definition of tax, the role and standing of tax in the economy, the function of tax, various approaches to the classification of tax, tax systems and their development.
2. The history and development of tax theory. The ancient and medieval periods, the creation of modern tax systems. Tax in the Czech lands. A brief summary of the development of tax theory.
3. Tax principles (fundamentals). Development and understanding of tax principles from ancient times to the present.
4. Tax justice, justice and distribution of income/wealth/consumption/talent. The benefit principle and the principle of ability to pay. Vertical and horizontal justice. The tax theory of sacrifice.
5. Tax efficiency. Administrative costs of taxation (direct/indirect), difficulty of their quantification. Income and substitution effects of tax. Excessive tax burden (dead weight loss - DWL) – the origin, factors influencing DWL. The size of DWL as a function of the substitution effect.
6. Tax incidence. Legal and real impact of tax. Tax incidence on various markets (competitive market, oligopolistic and monopolistic environments). Factors influencing tax incidence.
7. Income tax – characteristics, significance, history, properties, productivity. Income tax as an instrument of economic policy. Personal income tax, corporation tax. Progressive taxation. Negative income tax.
8. Quasi tax. Social insurance premiums – characteristics, significance, history, properties, productivity. Distortions of the labour market. Effective gross income.
9. Property taxes - (de)merits of property taxes, characteristics, history and productivity. Types of property tax – one of and repeated tax payments. Advantages and disadvantages of property taxes.
10. Consumption taxes – characteristics, significance, history and productivity. Taxes in general – advantages and disadvantages (resistance to tax evasion, reliability of revenues v. administrative demands). Selective taxes – advantages and disadvantages.
11. Basis of tax policy. Tax quote and tax mix, division of countries by main tax sources. Optimum taxation. International comparison of tax quotas, explanatory power of indicators. Factors influencing tax systems. Tax evasion.
12.Tax and the labour market – influence of taxation and various taxes on motivation to work, effects of tax and payroll tax. Influence of tax on investment – investment risks. Tax and household/company savings. Tax and state savings.
13. Comparison of countries from the perspective of tax systems. Tax competition, coordination and harmonisation. Tax reforms.

The main aim of the subject is to equip master’s students with an advanced knowledge from the area of tax theory and to apply this knowledge to specific tax systems.

• Programme MGR Master's

  branch MGR-UFRP-D , 1 year of study, winter semester, compulsory
  

• Programme MGR-UFRP Master's 1 year of study, winter semester, compulsory