Overview
Aims
Training of competencies and skills in the field of taxation and financial management;
Training of master students in order to acquire the skills to carry out the activity of tax consultancy.
Training skills and abilities, which allow graduates to apply knowledge and perform professional activities (managerial and executive) in the field of taxation and financial management;
Course contents
1. General notions on taxation. The concepts: tax, taxation, tax system. The tax system in Romania. Principles of taxation.
2. Income tax;
3. Micro-enterprise income tax;
4. Personal income tax;
5. Local taxes and fees.
Learning outcomes
Ability to adequately use in concrete economic situations the theoretical tools, concepts and methods specific to taxation;
Ability to adequately use in concrete economic situations the theoretical tools, concepts and methods specific to financial management in private and public organizations;
Ability to collect, analyze and interpret data and information relating to taxation;
Assessment
Written exam -60%; Essay, the practical method-40%,Projects, papers, practical work-40%