Tax procedure, tax evasion and control

Course Code: FMF102 • Study year: I • Academic Year: 2022-2023
Domain: Finance - Masters • Field of study: Taxation and financial management
Type of course: Compulsory
Language of instruction: English
Erasmus Language of instruction: English
Name of lecturer: Manole-Decebal Bogdan
Seminar tutor: Manole-Decebal Bogdan
Form of education Full-time
Form of instruction: Class
Number of teaching hours per semester: 56
Number of teaching hours per week: 2
Semester: Autumn
Form of receiving a credit for a course: Grade
Number of ECTS credits allocated 8

Course aims:

Training of competencies and skills in the field of taxation and financial management as well as systems of international cooperation in the field of tax evasion.
Involvement of the higher education institution in the training of specialists in the fields of taxation and financial management;
Training in the appropriate use of methods to identify tax evasion.

Course Entry Requirements:

Notions of economics, accounting and public finance

Course contents:

1. Introduction to the tax procedure 2. The procedural-fiscal law report 3. The administrative-fiscal act 4. The means of proof and the terms in the fiscal procedure 5. The rules applicable in the special procedure of fiscal registration 6. Rules applicable to the special procedure for establishing taxes and duties 7. Rules applicable to the special tax inspection procedure 8. Rules applicable to the procedure for settling tax claims 9. Special rules in enforcement of tax claims 10. Tax litigation - the notion of tax litigation and its components 11. The notion of tax evasion 12. Fiscal control 13. International cooperation in the field of tax evasion. Applicable procedures, regulations, agreements

Teaching methods:

Lecture, conversation, exemplification.

Learning outcomes:

Ability to use adequately in concrete economic situations the theoretical tools, concepts and methods specific to taxation; Ability to collect, analyze and interpret data and information related to taxation; Adequate use of concepts, theories, paradigms and methodologies in the legal field; Application of techniques and tools specific to the legal field; Application of Romanian legislation, European legislation and other international legal instruments.

Learning outcomes verification and assessment criteria:

The examination consisting of 3 questions.Every answer generates 3 points + one point ex officio = 10 points x 0.8, results grade 8.00 for theoretical knowledge.Participation in seminars, debates, articles can bring up to 10 points.

Recommended reading:

Emilian Duca, Noul Cod de procedura fiscala comentat si adnotat, Editura Hamangiu , Bucuresti , 2016 , 386
Dan Drosu Saguna, Procedura Fiscala in Romania, Editura Oscar Print , Bucuresti , 2017 , 213
Ioan Lazar, Dreptul Finantelor Publice, Editura Universul Juridic , Bucuresti , 2016 , 345