Knowledge and understanding
After successfully completing the course, students will be able to:
- define basic institutes of income tax (determining income, principles of income taxation, object of taxation, tax base, taxpayer, economic possibility of the individual etc) in the context of modern tendencies of taxation of income and doubts connected with it;
- critically evaluate and recognise basic factors relevant for the occurence and determination of tax liability within the system ofpersonal income tax;
- explain theoretical institutes of personal income, and define the criteria for distinguishing between individual types of income according to existing theories about income;
- explain the differences in different approaches to income taxation;
- describe modern tendencies of approach to income taxation (f.e. proportional income tax - so called flat tax - and manners of calculating and paying tax;
- explain research methods that are the basis for original thinking and scientific research in the income tax system.
Application
After successfully completing the course, students will be able to:
- group and describe types of taxation of income within the income tax system;
- understand different approaches to taxation of income in the systems of different EU member states and wider;
- apply knowledge about modalities of income taxation in different systems
- outline the application of researchmethods.
Analysis
After successfully completing the course, students will be able to:
- categorise basic types of income taxation, existing institutes within them and doubts that exist in this context;
- demonstrate main open questions that arise in income taxation, particularly in current time, while projecting the future of income taxation;
- analyse the criteria for differentiation of modern forms of income taxation;
- compare fiscal and any other role that income taxation systems have in selected modern states;
- analyse different theoretical approaches to income taxation.
Synthesis
After successfully completing the course, students will be able to:
- construct connection between individual solutions in taxation in the context of general modern tax systems and solutions;
- propose practical solutions for overcoming current open questions in the existing income tax systems;
- formulate the genesis and argumentation of individual tax solutions for income taxation.
After successfully completing the course, students will be able to:
- publicly present acquired learning outcomes;
- express themselves using clear professional vocabulary and in a well structured appearance and in writing explaining basic elements of modern systems of income taxation:
- develop communication skills and possibility of active participation in discussions about current modalities of income taxation;
- participate in the work of a group concerned with analysis of individual forms of taxation and income taxation as a whole.
