Taxes and Corporations (UD)

The aim of the course is to present the main theoretical elements of public finance system: main types of taxes and social security contributions paid by corporations, budget process and public debt. Last part of the course is devoted to the EU tax harmonisation and EU budget. In addition, practical examples will enable students to independently solve problems connected with taxes.

1. Introduction
2. Public goods
3. Political economy
4. The health system
5. Social security system
6. Income redistribution
7. The personal income tax
8. The corporate income tax
9. Deficit finance
10. Taxes on consumption and wealth
11. Tax harmonisation in the EU
12. EU Budget