FISCAL SYSTEM

Overview

Lecturer

Sorin-Ciprian Teiușan

Seminar tutor

Ionela Cornelia Cioca

Type of course

Compulsory

Language of instruction

English

Erasmus language

English

Domain

Finance

Field of study

Finance and Banks

Form of education

Full-time

Form of instruction

Class

Credit awarded by

Grade

Teaching methods

Lecture, explication, conversation, exemplification, exercise, case study

Entry requirements

None

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)

Overview

Aims

Course contents

Learning outcomes

Assessment

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