FIUNAITS International Taxation and Tax Systems

School of Business Administration in Karvina
Winter 2024
Extent and Intensity
2/1/0. 6 credit(s). Type of Completion: zk (examination).
Teacher(s)
Ing. Šárka Sobotovičová, Ph.D. (lecturer)
Guaranteed by
doc. Ing. Jana Janoušková, 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 only offered to the students of the study fields the course is directly associated with.

The capacity limit for the course is 30 student(s).
Current registration and enrolment status: enrolled: 10/30, only registered: 0/30
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.
Learning outcomes
After completing the course, the student will be able to: - clarify the historical context and development of taxes and tax policy; - understand the VAT harmonization process; - identify basic elements of corporate income taxes, personal income taxes, property taxes, VAT, excise duties and energy taxes; - understand Conventions for avoidance of double taxation.
Syllabus
  • 1. Introduction to taxation
    Development and classification of taxes are provided. Tax construction elements and basic tax policy terminology are explained.The advanced tax systems, their characteristic and principles of rational tax systems as well as factors influencing tax systems are defined.
    2. 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.
    3. Tax systems and indicators of international tax comparison
    Current tax systems in the individual countries are compared. The basic legal documents of EU directives and regulations are presented. The tax quota, statutory, effective and implicit tax rates and other indicators enabling international comparison are defined.
    4. 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.
    5. Corporate income tax
    Characteristics and development of corporate income tax are given. The tax base items affecting the amount of tax rate on corporate income in selected states are defined. EU principles and directives affecting corporate tax issues are also mentioned.
    6. Personal income tax
    Development of individual income taxes and the importance of personal income tax in the tax mix of individual countries are introduced. Construction of the tax base, tax rates, tax deductions and tax credits are explained.Tax residence and rules of tax residence for individual persons are mentioned.
    7. 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. Approaches to real estate taxation in the world are defined. The development and characteristics of property taxes in selected countries are discussed.
    8. 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
    recommended literature
  • MILLER A. and L. OATS. Principles of International Taxation: 4th Edition Revised. Bloomsbury Professional Ltd., 2014. ISBN 978-1780434537. info
  • MIRRLEES, J. et al. Tax by design. Oxford University Press, 2011. ISBN 978-0-19-955374-7. info
  • JAMES, S., NOBES, CH. The Economics of Taxation (2016/17). Birmingham: Fiscal Publications, 2016. ISBN 978-1906201 326. info
  • JANOUŠKOVÁ, J. Taxes and tax policy: Personal income tax. Karviná: SU OPF v Karviné, 2012. ISBN 978-80-7248-765-3. info
Teaching methods
Lecture with presentation in Power-point
Assessment methods
Combined exam Assessment methods: individual activities, combined exam (points from the written exam and individual activities are added up).
Language of instruction
English
The course is also listed under the following terms Winter 2021, Summer 2022, summer 2024.
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