Overview
Aims
Acquiring the knowledge specific to taxation, expressed through the knowledge, understanding and use of the specific language, as well as by explaining the issues raised;
Training and development of students' ability to use tax legislation;
Training of skills regarding calculation of taxes and fees;
Developing the students’ capacity of management of taxes and fees;
Training the skills of analysis and interpretation of the information provided by the tax records.
Course contents
1. Introduction to fiscal system; 2. Tax on incomes of micro-enterprises; 3. Profit tax; 4. Tax specific to certain activities; 5. Income tax; 6. Value added tax; 7. Excises; 8. Local taxes and fees.
Learning outcomes
• To define the concepts used by fiscal system; • To explain the methodology for calculation of taxes and fees; • To calculate taxes and fees.
Assessment
• Evaluation criteria: level and accuracy of knowledge, scientific rigor of language; • Evaluation methods: oral examination (80% of the grade), students' assessments (20% of the grade)