|Type of course:||Compulsory|
|Language of instruction:||Romanian|
|Erasmus Language of instruction:||English|
|Name of lecturer:||Attila Szora Tamas|
|Seminar tutor:||Attila Szora Tamas|
|Form of education||Full-time|
|Form of instruction:||Class / Seminary|
|Number of teaching hours per semester:||56|
|Number of teaching hours per week:||4|
|Form of receiving a credit for a course:||Grade|
|Number of ECTS credits allocated||8|
1.General notions on tax management. Tax concepts, taxation, tax system. The tax system in Romania. Principles of tax management.
2. Fiscal management in the field of Income Tax, of the tax on dividends and income tax on micro-enterprises.
3. Tax management in matters of indirect taxes and duties: VAT, excise duties, customs duty.
4. Fiscal management in the field of Personal Income Tax;
5. Fiscal management of local taxes and fees.
Ability to use in appropriate economic situations the theoretical tools, concepts and methods specific to tax management;
Ability to collect, analyze and interpret data and information related to fiscal management;
Ability to resolve tax management cases at the level of entities / private and public organizations;