Course FMF102 · Year I · Autumn 2022-2023

Tax procedure, tax evasion and control

Compulsory course in Taxation and financial management, taught by Manole-Decebal Bogdan.

This course page is from 2022-2023 and is archived.
See current courses for this faculty and study cycle

Overview

Lecturer
Manole-Decebal Bogdan
Seminar tutor
Manole-Decebal Bogdan
Type of course
Compulsory
Language of instruction
English
Erasmus language
English
Domain
Finance - Masters
Field of study
Taxation and financial management
Form of education
Full-time
Form of instruction
Class
Credit awarded by
Grade
Teaching methods
Lecture, conversation, exemplification.
Entry requirements
Notions of economics, accounting and public finance

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 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

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.

Assessment

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

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