Fiscal management

Course Code: SIC 12-31 • Study year: I • Academic Year: 2024-2025
Domain: Accounting - Masters • Field of study: The accounting information system in assisting managerial decisions
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 8

Course aims:

Training of competencies and skills in the field of fiscal management;
Training of master students in order to acquire the skills for the realization tax management consultancy;
Training skills and abilities to enable graduates to apply knowledge and performance of professional activities (managerial and execution) in the field of fiscal management;

Course Entry Requirements:


Course contents:

1.General notions on tax management. Tax concepts, taxation, tax system. The tax system in Romania. Principles of tax management.

2. Fiscal management in the field of Income Tax, of the tax on dividends and income tax on micro-enterprises.

3. Tax management in matters of indirect taxes and duties: VAT, excise duties, customs duty.

4. Fiscal management in the field of Personal Income Tax;

5. Fiscal management of local taxes and fees.

Teaching methods:

Lecture, conversation, exemplification

Learning outcomes:

Ability to use in appropriate economic situations the theoretical tools, concepts and methods specific to tax management;

Ability to collect, analyze and interpret data and information related to fiscal management;

Ability to resolve tax management cases at the level of entities / private and public organizations;

Learning outcomes verification and assessment criteria:

Written exam -40%; Essay, the practical method-30%, 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.1-100RR.
Risti, Lucia,, Contabilitate şi gestiune fiscală, Editura Economică, București, 2009., pp.10-90.
Ţâţu, Lucian; Şerbănescu, Cosmin; Cataramă, Delia; Ştefan, Dan; Nica, Adrian; Miricescu, Emilian, iscalitate de la lege la practică, Ediţia a V-a revăzută şi actualizată, Editura C.H. Beck, Bucuresti, 2008., pp.1-90.