Indirect taxes II.
- Ending: Examination
- Range: 2P + 2C
- Semester: winter
- Year: 1
- Faculty of Economics and Finance
Teachers
Included in study programs
Teaching results
The main learning outcomes that students will gain after completing the course Indirect Taxes II are theoretical knowledge in the field of consumption taxation and economic solutions to the existence of negative and positive externalities. After completing the course, students will understand the application of financial-economic instruments in the various components of the environment as well as the improvement of the quality of health of the population. They will be able to demonstrate expertise in the field of excise and environmental taxes, both in theoretical and practical aspects.
Knowledge
- acquire the latest theoretical knowledge necessary for scientific work in the field of taxation
consumption in selective taxation also in the light of current globalisation processes. They will be able to navigate the taxation of alcoholic beverages, tobacco products, mineral oils and environmental taxes in the European Union taxation system and non-harmonised environmental taxes, and sugar taxes. Working in groups to develop the study will encourage teamwork and its presentation will stimulate discussion and argumentation.
Skills
- Students will gain the ability to understand the financial-economic processes involved in the taxation of selective goods of daily but also irregular consumption, using a broad national economic perspective and working with data. They will be able to demonstrate creativity as well as evaluate and interpret tax implications.
Competence
- After completing the course, the student will be competent to act independently but also in a team, to integrate the acquired knowledge into his/her own findings and proposals. Within the framework of skills, he/she will be able to master non-market solutions for the elimination of negative externalities through taxation, economic solutions for sub-supports and will be able to keep in touch with the latest developments in the field under study.
Indicative content
- Origin and existence of consumption taxes
- The place of selective taxes in the tax system
- Specificities in the application of excise duties
- The process of European unification and tax policy
- Impacts of supranational regulations
- Basis of taxation of negative and positive externalities - theoretical approaches
- Taxation of selective goods in the European Union and in the world, National economic impacts of the existence of excise duties in the Slovak Republic
- Proposals for solving the problems of excise duties in the Slovak Republic and the EU
- Characteristics and types of environmental taxation
- Possibilities of greening the tax systems of EU countries
- International fight against warming and pollution - main instruments
- Trade schemes vs. emission taxes
Support literature
1. VALEK, J. – KUŠNIROVA, J. – IHNATIŠINOVA, D. – BELKOVICSOVA, D. 2025. Daňovníctvo – teória a prax. Zbierka riešených a neriešených príkladov. 1. vydanie. Bratislava : Wolters Kluwer ČR, a. s., 2025, 184 s. ISBN 978-80-286-0337-3 (brož.); ISBN 978-80-286-0338-0 (pdf)
2. VALEK, J. – KUŠNIROVA, J. – IHNATIŠINOVA, D. – RABATINOVÁ, m. 2025. Daňovníctvo – teória a prax. 1. vydanie. Bratislava : Wolters Kluwer ČR, a. s., 2025, 428 s. ISBN 978-80-286-0335-9 (brož); ISBN 978-80-286-0336-6 (pdf)
KUŠNÍROVÁ, J. – RABATINOVÁ, M. – VÁLEK, J.: Daňová politika a jej vplyv na efektívny výber daní a elimináciu daňových únikov; Wolters Kluwer, Praha 2017; ISBN 978-80-7552-900-8
ROMANČÍKOVÁ, E. : Ekonómia a životné prostredie. Bratislava: Iura Edition, 2011, ISBN 978-80-8078-426-3
daňové zákony – denná odborná tlač a odborné ekonomické časopisy, prípadne www.zbierka.sk, https://www.slov-lex.sk/domov,
Decoupling Natural Resource Use and Environmental Impacts from Economic Growth
International Resource Panel, Working Group on Decoupling, United Nations Environment
Programme, 2011, ISBN: 978-92-807-3167-5, Job Number: DTI/1388/PA
DAVID, P. (2007) : Teorie daňové incidence s praktickou aplikací, Brno, Akademické
nakladatelství CERM 2007, ISBN 978-80-7204-711-6
DAVID, P. (2010) : Zdaňování a spotřeba cigaret, Brno, Akademické nakladatelství CERM 2010,
ISBN 978-80-7204-522-8
OECD (2010),Taxation, Innovation and the Environment, OECD PUBLISHING, ISBN
978-92-64-08762-0 – No. 57481 2010
Platné daňové zákony k jednotlivým daniam. Príslušné smernice a nariadenia EÚ
Requirements to complete the course
10 % active participation in professional discussion, 20 % written work for mid-term evaluation, 10 % term paper - study on a current topic in groups, 60 % written examination
Student workload
Total 6 x 26 = 156, of which :
- attendance at lectures 26 h; attendance at seminars 26 h; preparation for seminars 8 h; preparation for semester project 16 h; preparation for mid-term evaluation paper 20 h; preparation for examination 60 h
Language whose command is required to complete the course
slovak
Date of approval: 05.03.2025
Date of the latest change: 19.08.2025