Terms for 2017
Open DayFull list of terms
Tax is a financial charge upon a taxpayer which is imposed, collected and redistributed by state. The purpose of taxation is to cover government (or public) expenditures for public goods like defence (army, police), health, education, transportation etc. The efficiency of taxation systems is a contemporary topic of many lively debates among economists and policy makers. It is very important to understand the taxation system as this knowledge enables the company to optimize taxes and increase its competitiveness (it is convenient to pay only as much as you have to, however it is extremely dangerous and illegal to avoid taxation).
What are you going to learn
Introduction to taxation - To understand the bacis principals of taxation.
Tax compensations and deductions - To understand how taxes affect wages and salaries and how to claim tax deductions. Specifics od property taxation.
Property dispositons, Tax Deferred Exchanges and Taxation of Corporations - To understand how taxes affect cash flow, how to tax capital gains and what are the specifics of corporate taxation.
Taxes in accordance with the form of proprietorship, individual taxes - To understand that taxation follows the form of propreitorshop (there are differences for each type of proprietorshop), specidics of income taxation od individuals.
How the course is organized
Full time study
The course consists of 12 lectures and 12 workshops, each lasting 1,5 hours.
Part time study
The course is taught on the weekend in 3 blocks, each lasting 4 hours.
CORDES, J. J., EBEL, R. D., GRAVELLE, J.: The Encyclopedia of Taxation & Tax Policy, The Urban Insitute, 2005.
OECD: Revenue Statistics, annual edition. OECD: Taxing Wages, annual edition.