Taxation and financial management of European funded projects

Course Code: FMF 108 • Study year: I • Academic Year: 2024-2025
Domain: Finance - Masters • Field of study: Taxation and financial management
Type of course: Compulsory
Language of instruction: Romanian
Erasmus Language of instruction: English
Name of lecturer: Attila Szora Tamas
Seminar tutor: Attila Szora Tamas
Form of education Full-time
Form of instruction: Class / Seminary
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 5

Course aims:

The discipline aims the assimilation of theoretical, methodological and practical knowledge on taxation and financial management of European funded projects.
Acquisition of knowledge of tax and financial management on state aid mechanisms, as well as the obligations of the entities benefiting from such aid.
Identification of risk factors related to taxation and financial management of European funded projects;

Course Entry Requirements:


Course contents:

1.Conceptual clarifications: Project, Management, Taxation and Project Management, Program, Project Manager, Cofinancing, Funding Application, Funder;

2. Fundamental principles of taxation and project management;

3. Types of projects;

4. Phases and life cycle of projects;

5. Justification and opportunity for nonreimbursable financing;

6. Structural Programs and Tools 2014-2020;

7. National Programs and Tools.

Teaching methods:

Lecture, conversation, exemplification

Learning outcomes:

Ability to use adequately in concrete economic situations the theoretical tools, concepts and methods specific to taxation and financial management of European-funded projects in private and public organizations;

Ability to organize and perform tasks specific to taxation and financial management of European funded projects;

Ability to carry out fiscal and financial management works related to European funded projects at the level of private and public entities / organizations;


Learning outcomes verification and assessment criteria:

Written exam -40%; Essay, the practical method-60%, Projects, papers, practical work-30%

Recommended reading:

Tamas Szora, A.,, Spete si solutii privind contabilitatea proiectelor finantate din fonduri nerambursabile, Editura Aeternitas, ALBA IULIA, 2017, pp.10-90.
Tamas Szora, A., „Ghid de bune practice in domeniul managementului financiar al proiectelor finantate prin FSE Romania”, Editura Eikon, Cluj-Napoca, 2011, pp.10-90.
Balogh, Natalia, Balogh, Martin, Managementul proiectelor, Editura Tritonic, Bucuresti, 2013, pp.1-90.