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Course module: 620041-M-6
620041-M-6
History of Tax Law
Course info
Course module620041-M-6
Credits (ECTS)6
CategoryMA (Master)
Course typeCourse
Language of instructionDutch
Offered byTilburg University; Tilburg Law School; EST TLS;
Is part of
M Tax Law
M Tax Economics
Contact personmr. E.J.M.F.C. Broers
Lecturer(s)
Lecturer
mr. C.L. van Blom
Other course modules lecturer
Lecturer
mr. E.J.M.F.C. Broers
Other course modules lecturer
Coordinator course
mr. E.J.M.F.C. Broers
Other course modules lecturer
Starting block
SM 1
Course mode
Full-time
Remarks-
Registration openfrom 13/08/2018 09:00 up to and including 31/07/2019
Aims
  • The student is able to discuss the theoretical foundations of tax law in Western Europe and especially in the Netherlands ever since the Roman age.
  • The student recognizes important facts and events in the history of taxes and tax law in Western Europe and particularly in the Netherlands and is able to connect his findings to the theoretical foundations.  
  • The student autonomously provides an analysis of particular topics from the history of tax law, is able to position them in the general-, constitutional- and fiscal historical context of Western Europe in general and the Netherlands particularly and is able to discuss his findings with his peers.
  • The student autonomously conducts basic academic research into a theme from the history of tax law and reports on this research orally (presentation) as well as in writing (paper).

Specifics

See also Blackboard for course information.

Recommended Prerequisites

(European Legal History A) and Introduction to tax law
Content

Since there are governments in need of money, there are taxes. Taxes that exist in the present day are often rooted in (ancient) history. Therefore, this course will view taxation in Western Europe, especially in the Netherlands and its predecessors, from a historic perspective. We will deal with the principles on which taxation is based, today as well as in the past, and the various means of taxation applied throughout the times. The History of Tax law will be placed in its cultural and political context.We will be guided by a chronological order from the Classical Antiquity up to the 21st century.

Type of instructions

Lectures, Home study, Paper and Presentations

Type of exams

Take home exam (25%) + Paper (50%) + Presentation (25%)

Compulsory Reading
  1. O.I.M. Ydema, Hoofdstukken uit de Geschiedenis van het Belastingrecht, Wolters Noordhoff, Groningen, ISBN 0100999897. NOT AVAILABLE ANYMORE The book (in the form of a reader) can be obtained at the dictatenverkoop in the Prisma-builing:Reader Hoofdstukken uit de geschiedenis van het belastingrecht , 6200.09.253.
  2. Syllabus Geschiedenis van het Belastingrecht. Available on Blackboard/Course Documents
  3. Additional literature will be announced in due course
Timetable information
620041-M-6|Geschiedenis van het belastingrecht
Required materials
-
Recommended materials
-
Tests
Other_1

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Kies de Nederlandse taal