Economic analysis of taxes 2400-FPiP3EA
1. Types of taxes and the distribution of tax burden
Tax progression, the efficient tax rate subject to the income level, the impact of tax discounts and exemptions on tax rates, the impact of other taxes on the tax burden, the tax wedge, efficiency and equity of taxes.
2. Taxation as a tool for socio-economic policy
Shaping behavior of the taxpayers through different tax solutions, the efficiency of applied solutions, the conflict between providing revenues for the public sector and achieving social and political objectives.
3. Taxes and economic activity
Taxes paid by legal entities, the impact of taxes on the form, location and activities of businesses, the tax burden of different types of economic activity.
4. Indirect taxes
The role of indirect taxes, the way in which consumption taxes operate, advantages and disadvantages of the VAT, the differences between VAT and excise duty, other types of indirect taxes.
5. Local taxes and the role of fiscal autonomy
Central vs local taxes, the role of fiscal autonomy, the ability of local governments to raise revenues, taxes as a policy tool for local authorities.
6. Tax compliance
Tax avoidance and tax evasion, tax optimization, efforts to increase tax compliance and the fight against tax crimes.
7. The international aspect of taxes
Double taxation avoidance, international tax competition, tax harmonization in the EU, tax havens and fight with them, globalization as a way of avoiding taxes.
Type of course
The students can distinguish between types of taxation, they are able to define the role of taxes, examine the effects of various taxes. The students understand current tax debates and are able to form their own opinions on the proposed reforms, recognize and explain how taxes affect the economy. The students have knowledge how complicated the problem is and how taxes are related to all aspects of life. The students realize that taxes are subject to very dynamic changes, and therefore it is necessary to look constantly for new knowledge on the subject.
SU05, SU06, SK01, SK03, SU04, SU03, SU02, SU01, SW03, SW02, SW01, SW04, SW05, SK02, SK04
The assessment of the course is based on the student's work during classes and a written exam (problems to solve and open questions).
The final grade is based on the outcome of the exam, but can be increased by a half or even a full grade, depending on the extent of student’s work during the classes.
James S., C. Nobes, The Economics of Taxation, Prentice Hall Europe, 1998
Malinowska-Misiąg E., Misiąg W., Finanse publiczne w Polsce, Wydawnictwo Prawnicze LexisNexis, Warszawa 2007
Osiatyński J., Finanse publiczne - Ekonomia i polityka, Wydawnictwo Naukowe PWN, Warszawa 2006
Owsiak S., Finanse publiczne, Teoria i praktyka, Wydawnictwo Naukowe PWN, Warszawa 2006
Stiglitz J., Economics of the Public Sector, W. W. Norton & Co Ltd., 2004
Wach K., Systemy podatkowe krajów Unii Europejskiej, Oficyna Ekonomiczna, Kraków 2006
Wolański R., System podatkowy w Polsce, Seria akademicka, Kantor Wydawniczy Zakamycze, Zakamycze 2004
Literature will be supplemented by articles and reports on specific issues.
Information on level of this course, year of study and semester when the course unit is delivered, types and amount of class hours - can be found in course structure diagrams of apropriate study programmes. This course is related to the following study programmes:
Additional information (registration calendar, class conductors, localization and schedules of classes), might be available in the USOSweb system: