Taxation of negative externalities

Teaching results

Knowledge, Skills and Competencies
The main educational outcomes that students will acquire after completing the course Taxation of Negative Externalities are theoretical knowledge in the field of consumption taxation and economic solutions to the existence of negative externalities. After completing the course, students will understand the application of financial and economic instruments in various components of the environment as well as improving the quality of health of the population. They will be able to demonstrate expertise in the field of excise duties and environmental taxes, both in theoretical and practical terms.
They will acquire the latest theoretical knowledge necessary for scientific work in the field of taxation of negative externalities also in terms of current globalization processes. They will be able to orientate themselves in the taxation of alcoholic beverages, tobacco products, mineral oils and environmental taxes in the system of taxation of the European Union. Working in groups during the elaboration of the study will stimulate team cooperation and its presentation to discussions and arguments. They will gain the ability to understand the financial and economic processes in the field of taxation of negative externalities, using a broad national perspective and work with data. They will be able to demonstrate creativity as well as assess and interpret tax implications. After completing the course, the student will be competent to act independently but also as a team, to integrate the acquired knowledge into their own findings and proposals. As part of his skills, he masters non-market solutions to eliminate negative externalities through taxation and is able to maintain contact with the latest developments in the area under study.