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:
None
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, https://accace.com/tax-guideline-for-romania/
, Bucharest
, 2019
, (on www)
KPMG,
Romania - Income Tax, https://home.kpmg/xx/en/home/insights/2011/12/romania-income-tax.html
, Bucharest
, 2019
, (on www)
PWC,
Romania Corporate - Taxes on corporate income, http://taxsummaries.pwc.com/ID/Romania-Corporate-Taxes-on-corporate-income
, Bucharest
, 2019
, (on www)
European Commission,
Taxation Trends in the European Union, https://ec.europa.eu/taxation_customs/sites/taxation/files/taxation_trends_report_2019.pdf
, Luxembourg
, 2019
, (on www)
European Fiscal Board,
Assessment of EU fiscal rules, https://ec.europa.eu/info/sites/info/files/2019-09-10-assessment-of-eu-fiscal-rules_en.pdf
, Brussels
, 2019
, (on www)