Overview
Aims
Training of competencies and skills in the field of fiscal management;
Training of master students in order to acquire the skills for the realization tax management consultancy;
Training skills and abilities to enable graduates to apply knowledge and performance of professional activities (managerial and execution) in the field of fiscal management;
Course contents
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.
Learning outcomes
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;
Assessment
Written exam -40%; Essay, the practical method-30%, Projects, papers, practical work-30%