Tax Systems

Syllabus

Lectures: Tax systems in the world. Basic characteristics and principles of taxation. US tax system. Tax systems in selected EU countries and their comparison with the tax system of the Slovak Republic. Principles of international taxation. Classification of income and policy of their taxation. Methods of avoiding double taxation. OECD and UNCTAD model agreement and double taxation treaties. Taxation of economic entities of the Slovak Republic abroad. Taxation of foreign entities in the Slovak Republic. Trends in international taxation - tax competition and tax harmonization. Bases of international taxation in the conditions of globalization. Tax cooperation in the world, multilateral tax centers of the OECD. Exchange of information by international experts. Information technologies and their impact on changes in taxation. E-commerce and its taxation. International tax planning, tax havens and offshore companies. Tax avoidance, tax evasion. Multinational companies, application of taxation of multinational companies. Specifics in the field of transfer pricing. Taxation of virtual currencies. Cryptocurrency, virtual currency, resp. digital value carrier. Cryptocurrencies from the perspective of the Income Tax Act. Environmental taxes from an EU perspective. Energy taxes. Transport taxes. Pollution taxes Seminars: Organizational instructions on the course of the semester, on the continuous assessment and on the course of the examination. Information on the provision of study literature and aids. Introduction to the principles of international taxation and income classification and taxation policy. Assignment of topics for semester works. Application of treaties and methods of avoiding double taxation on practical examples. Methodology of creating a model contract between OECD and UNCTAD. Presentation of term papers. Methods of application of international tax laws in the field of tax agreements using global tax standards and forms of cooperation in tax policy. Presentation of term papers. Transfer pricing methods using the principles of independent relationship and usual prices (traditional methods, transactional profit methods and combined methods). Application of the method of comparable profits, return on investment capital and allocation of global profits on practical examples from practice. Presentation of term papers. Application of international tax laws in the field of tax agreements and valuation of transfers. Specific problems of transfer pricing. Presentation of term papers. Forms of electronic commerce and methods of its taxation on specific examples. Selected problems of greening tax systems (taxation of natural resources). Application of taxes on international trade to solve specific cases from practice. Presentation of term papers. 1. written continuous work Analysis of tax incentives, forms of international tax competition and application of the process of tax harmonization of EU countries. Tax aspects of international transactions and international tax evasion. Presentation of term papers. Practical examples of the principles of international tax planning. Methodology and procedure for establishing tax havens and offshore companies in practice. Tax cooperation in the world, principles of functioning of multilateral tax centers OECD - practical examples. Presentation of term papers. Taxation of virtual currencies. Analysis of current approaches to taxation from the perspective of the Slovak Republic and other selected countries. Environmental taxes. Discussion on the importance and use of environmental taxes. Practical examples from around the world. 2. written continuous work. Presentation of term papers. Discussion on selected problems from the taken curriculum. Granting of ongoing evaluations.