Course Code: CIG 227.1 • Study year: II • Academic Year: 2024-2025
Domain: Accounting • Field of study: Accounting and Management Information Systems
Type of course: Compulsory
Language of instruction: Romanian
Erasmus Language of instruction: English
Name of lecturer: Sorin-Ciprian Teiușan
Seminar tutor: Ionela Cornelia Cioca
Form of education Full-time
Form of instruction: Class
Number of teaching hours per semester: 56
Number of teaching hours per week: 4
Semester: Summer
Form of receiving a credit for a course: Grade
Number of ECTS credits allocated 4

Course 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 Entry Requirements:


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.

Teaching methods:

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

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.

Learning outcomes verification and assessment criteria:

• 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)

Recommended reading:

ACCACE, Tax Guideline for Romania,, Bucharest, 2019, (on www).
KPMG, Romania - Income Tax,, Bucharest, 2019, (on www).
PWC, Romania Corporate - Taxes on corporate income,, Bucharest, 2019, (on www).
European Commission, Taxation Trends in the European Union,, Luxembourg, 2019, (on www).
European Fiscal Board, Assessment of EU fiscal rules,, Brussels, 2019, (on www).