Tax systems in European Union

Teaching results

Upon successful completion of this course, students will gain a comprehensive view of the tax systems of EU member states.
• Students will be able to identify the key elements of the external and internal environment that affect the structure of tax systems of states as well as the system of taxation of entities.
• Through comparative analysis, students will be able to demonstrate the use of tax instruments to influence the microeconomic and macroeconomic indicators of the state.
• Students will have the ability to acquire the latest theoretical knowledge that is needed for scientific work in the field of finance and taxation,
• Students will be able to integrate these skills into their own findings, proposals, decisions and also to formulate practical proposals for specific financial and tax decisions and policies.
These learning goals need to be achieved as follows:
a) to point out the harmonization efforts of the Member States and the application of the principles of EU tax policy,
b) to point out selected forms of cooperation of EU states in the field of taxes,
c) to divide the tax systems of the Member States into geographical units and to create a precondition for the comparability of the Member States' approaches to the taxation of entities and to the tax measures taken,
d) clarify the system of taxation of natural persons as well as companies, analyze the method of determining the tax base and tax liability,
e) point out the special conditions which the tax system of a Member State creates for the development of the economy.
Upon successful completion of this course, students should have:
Knowledge:
a) to understand that the promotion of a common EU tax policy creates better conditions for the functioning of the EU single market,
b) understand the fact that the application of a common tax policy can create the preconditions for reducing administrative costs and eliminating tax evasion,
c) explain the inconsistency of the principle of fiscal sovereignty applied in practice by the Member State and the principle of fiscal subsidiarity applied in EU tax policy,
d) to point out the impact of the applied EU tax policy on the level of revenues of public budgets of member states.
e) apply the acquired knowledge in the practical solution of professional issues, especially using methods of behavioral public finance,
f) find and present their own solutions to problems in theoretical research.
Competences:
a) argue different, resp. the different approach of a Member State in determining its tax base and tax liability,
b) understand the implementation of EU tax legislation (regulations, directives, measures) into the tax systems of the Member States,
c) use the acquired knowledge to compare tax systems and tax procedures in individual states,
d) justify the use of tax exemptions and special procedures in the tax systems of the Member States.
e) act independently in professional life, work effectively as an individual and as a member of a group of a professional team or as a team leader,
f) make the right decisions, choices, measures and propose adequate decision-making procedures.
Skills:
a) list the pros and cons of EU Member States' tax cooperation,
b) justify different approaches to income taxation of natural persons and companies in EU countries regarding their applied economic policy resp. social policy,
c) to specify the causes of tax evasion in direct and indirect taxes and to be able to apply EU measures aimed at eliminating tax evasion,
d) justify and make practical use of the investment incentives and tax incentives provided by the tax system of a Member State.
e) to master modern management procedures within the financial and tax policy of the governments of the EU member states,
f) to keep in touch with the latest developments in their field using new technologies in finance and taxation