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Lecturer(s)
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Zelenská Taťána, JUDr. Mgr. Ph.D.
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Melotíková Petra, Mgr. Ph.D.
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Papoušková Zdenka, JUDr. Ph.D.
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Course content
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1. The tax system and its role in ensuring economic, social and institutional sustainability. Detailed assessment and focus on the environmental aspect of sustainability in relation to tax law. 2. The incentive function of taxes (positive and negative) and its implementation in relation to ensuring sustainability. Tax instruments to promote sustainability in the tax system of the Czech Republic - e.g. reduction of tax base, tax rebates, adjustment of tax rates, exemptions. 3. Energy taxes as a tool for sustainability. Other potential taxes with regard to sustainability de lege ferenda. 4. Excise duties as a sustainability instrument, other taxes related to the environmental aspect of sustainability in the tax system e.g. road tax. Comparison with foreign legislation. 5. Charging law in relation to sustainability, focusing on charges related to environmental protection, air, water, land and charges in relation to waste management. 6. Other financial aspects of sustainability in financial law.
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Learning activities and teaching methods
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Monologic Lecture(Interpretation, Training), Dialogic Lecture (Discussion, Dialog, Brainstorming)
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Learning outcomes
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Financial law is a legal field that is central to sustainability. It encompasses a large number of sub-sectors, such as budget, tax, fee and financial system law, which include institutes that have the potential to directly ensure, support and develop sustainability. The body of national and European law in this area is not only extensive, but is still evolving dynamically. In this course, students will acquire new knowledge and skills regarding sustainability in the field of financial law, which will assist them in their career in the labour market and support their personal growth.
Students will be able to identify and categorise different sources of European and national law in the field of sustainable finance, funds, public finance and support for sustainability from public budgets, and will be able to describe and explain how they are used in specific situations. They will also be able to carry out in-depth analysis and solve legal problems (cases) related to financial aspects of sustainability issues.
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Prerequisites
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Completion of this course is not conditional upon completion of some other courses.
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Assessment methods and criteria
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Written exam
active participation in seminars 80%, test
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Recommended literature
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Aktuální daňové zákony. Aktuální daňové zákony.
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Karfíková, M. a kol. (2018). Teorie finančního práva a finanční vědy. Praha: Wolters Kluwer.
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