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Lecturer(s)
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Melotíková Petra, Mgr. Ph.D.
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Papoušková Zdenka, JUDr. Ph.D.
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Zelenská Taťána, JUDr. Mgr. Ph.D.
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Course content
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1. Weeks 1 and 2: 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. Weeks 3 and 4: The incentive function of taxes (positive and negative) and its implementation in relation to ensuring sustainability. Tax instruments to support sustainability in the Czech Republic's tax system? E.g., reduction of the tax base, tax credits, adjustment of tax rates, exemptions. 3. Weeks 5 and 6: Energy taxes as a tool for sustainability. Other potential taxes with regard to sustainability de lege ferenda. 4. Weeks 7 and 8: Excise duties as a tool for sustainability, other taxes related to the environmental aspect of sustainability in the tax system, e.g., road tax. Comparison with foreign legislation. 5. Weeks 9 and 10: Fee law in relation to sustainability, with a focus on fees related to environmental protection, air, water, soil, and fees related to waste management. 6. Weeks 11 and 12: Other financial law 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), Work with Text (with Book, Textbook), Group work
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Learning outcomes
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The two-semester course Financial and Legal Tools for Sustainability is divided into two parts. The course Financial Law Tools for Sustainability 2 is based on a combination of understanding and correlating concepts from financial and tax law and sustainability. These concepts have become of fundamental importance from both a European and national perspective. Sustainability affects almost all areas. Financial law is a branch of law that plays a crucial role in ensuring sustainability. It encompasses a large number of sub-branches, of which tax and fee law are key to this course. These are indirectly related to the financing of sustainability, but by understanding their functions, students will discover that they also play a key role in this area. In this course, students will gain new knowledge and skills regarding sustainability in the field of financial and tax law, which will help them in their professional careers and support their personal growth. Students will learn the theoretical basics, which they will then be able to apply to practical situations and examples. Connection to SDGs (UN Sustainable Development Goals). Virtually all SDGs are directly relevant to this course, but some are directly linked to it. The course focuses primarily on transnational, but especially national, provision and financing of needs within the framework of sustainability. The subject is linked to or related to SDG 3: Good Health and Well-being, SDG 4: Quality Education, SDG 8: Decent Work and Economic Growth, SDG 9: Industry, Innovation and Infrastructure, SDG 11: Sustainable Cities and Communities, SDG 12: Responsible Consumption and Production, SDG 16: Peace, Justice and Strong Institutions, and SDG 17: Partnerships for the Goals.
Expected learning outcomes: After completing the course, students will be able to: 1. Students will be able to identify and categorize various sources of European and national law in the area of taxation and fees for financing sustainability needs. They will also be able to conduct in-depth analysis and address legal aspects related to taxation and fees in the context of sustainability. All student skills are in line with the SDGs listed above, in particular SDG 3: Good Health and Well-being, SDG 4: Quality Education, SDG 8: Decent Work and Economic Growth, SDG 9: Industry, Innovation and Infrastructure, SDG 11: Sustainable Cities and Communities, SDG 12: Responsible Consumption and Production, SDG 16: Peace, Justice and Strong Institutions, and SDG 17: Partnerships for the Goals.
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Prerequisites
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The completion of this course is not conditioned upon completion of any other courses
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Assessment methods and criteria
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Student performance, Seminar Work, Written exam
Attendance at lectures, active participation in seminars ? 80% attendance required, credit test, exam Requirements for completing the course: 1. Attendance Only 1 absence from a seminar without giving a reason is permitted. A higher number of absences must be compensated for by completing a seminar paper of 5 standard pages on an assigned topic. 2. Class participation Seminar classes require students to work independently and actively when completing exercises and other assignments, solving case studies, and answering questions when reviewing the material covered in class. 3. Final test To receive credit, students must pass a final test consisting of 20 multiple-choice questions with three possible answers, one of which is correct. To receive credit, students must achieve a minimum score of 65%, which corresponds to 13 correct answers out of 20 possible. The final test will be based on the material covered in the joint meetings.
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Recommended literature
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(2025). Daňové zákony 2025 (brož.). Praha: Sagit, a.s.; Grada: e verze podle H. Markové. Praha.
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Karfíková, M., et al. (2018). Teorie finančního práva a finanční vědy. Praha.
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Tomíček, M., Kotenová, B., & Petrová, P. (2023). Zákon o spotřebních daních: komentář. Praha.
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Vančurová, A., Zídková, H. (2024). Daňový systém?ČR?2024. Praha.
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