Course aims:

Training of competencies and skills in the field of taxation and financial management;
Training of master students in order to acquire the skills to carry out the activity of tax consultancy.
Training skills and abilities, which allow graduates to apply knowledge and perform professional activities (managerial and executive) in the field of taxation and financial management;

Course Entry Requirements:

-

Course contents:

1. General notions on taxation. The concepts: tax, taxation, tax system. The tax system in Romania. Principles of taxation.

2. Income tax;

3. Micro-enterprise income tax;

4. Personal income tax;

5. Local taxes and fees.

Teaching methods:

Lecture, conversation, exemplification

Learning outcomes:

Ability to adequately use in concrete economic situations the theoretical tools, concepts and methods specific to taxation;

Ability to adequately use in concrete economic situations the theoretical tools, concepts and methods specific to financial management in private and public organizations;

Ability to collect, analyze and interpret data and information relating to taxation;

Learning outcomes verification and assessment criteria:

Written exam -60%; Essay, the practical method-40%,Projects, papers, practical work-40%

Recommended reading:

Tamas Szora, A.,, Spete si solutii privind contabilitatea proiectelor finantate din fonduri nerambursabile, Editura Aeternitas, ALBA IULIA, 2017, pp.1-100.
Coman, Florin, Contabilitate fiscală, Editura Universitară, București, 2011, pp.10-90.
Hada, Teodor; Cioca, Ionela Cornelia, Avram Teodora Maria, Impozite și taxe din România în anul 2016. Legislație și studiii de caz, și taxe din România în anul 2016, Editura Aeternitas, ALBA IULIA, 2015, pp.1-90.