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Regular version of the site
Master 2020/2021

Tax Policy

Type: Elective course (Applied Economics)
Area of studies: Economics
When: 1 year, 3 module
Mode of studies: offline
Open to: students of one campus
Instructors: Maria Sheluntcova
Master’s programme: Applied Economics
Language: English
ECTS credits: 3

Course Syllabus

Abstract

Tax policy is a key element of government policy. It is important to define the exact goals of tax policy, research the available tools, analyze constraints, study the impact of tax policy on the development of society. The course is mainly applied in nature. Much time will be devoted to the analysis of cases and tax practices in different countries.
Learning Objectives

Learning Objectives

  • to systematize ideas about modern approaches to the development of tax policy
  • to study theories and models underlying implementation and assessment of the impact of tax policy on the economy
Expected Learning Outcomes

Expected Learning Outcomes

  • Reads required literature, draws on several sources of information when preparing homework
  • Knows the main taxes and the practice of their application
  • Knows how to analyze tax policy and apply modern tools to assess the impact of tax policy on the state and society
  • Has the skills to assess the impact of tax policy on the economy.
  • Knows the actual problems of tax policy, can analyze possible solutions, use economic tools competently.
Course Contents

Course Contents

  • Development of taxation in Russia and other countries
  • Tax theory: basic concepts and problems
  • The impact of taxation on taxpayer's behavior and allocation of resources in the economy
  • Scope of the tax and optimal taxation
  • The main problems of tax policy. Tax evasion
Assessment Elements

Assessment Elements

  • non-blocking homework, presentations, discussions, quizes
  • non-blocking Written work for 80 minutes
  • non-blocking Written work for 80 minutes
Interim Assessment

Interim Assessment

  • Interim assessment (3 module)
    0.28 * homework, presentations, discussions, quizes + 0.44 * Written work for 80 minutes + 0.28 * Written work for 80 minutes
Bibliography

Bibliography

Recommended Core Bibliography

  • Экономика общественного сектора : учебник для вузов, Якобсон, Л. И., Колосницына, М. Г., 2014
  • Экономическая теория государственных финансов : учеб. пособие для вузов, Занадворов, В. С., Колосницына, М. Г., 2006

Recommended Additional Bibliography

  • Handbook of public economics. Vol.5: ., Auerbach, A. J., 2013
  • The theory of taxation and public economics, Kaplow, L., 2011
  • Государственные финансы: теория и практика, Масгрейв, Р. А., Масгрейв, П. Б., 2009
  • Экономика государственного сектора : пер. с англ., Стиглиц, Д. Ю., Куманин, Г. М., 1997