Taxation, Investments and Aquisitions (2022-2023)

Type of course:	Compulsory
Language of instruction:	English
Erasmus Language of instruction:	English
Name of lecturer:	Ioan Dan Topor
Seminar tutor:	Ioan Dan Topor
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:

Development of the logical and cognitive analysis mechanisms necessary for business management;
Students acquire the compulsory knowledge regarding the fulfillment of all obligations included in the fiscal laws
emphasizing the way of evidencing, calculating, declaring and paying the taxes and duties due to the consolidated state budget and the local budgets

Course Entry Requirements:

N/A

Course contents:

FISCAL AND ACCOUNTING PRINCIPLES ON PROFIT AND PROFIT MANAGEMENT
THE GENERAL FISCAL AND ACCOUNTING FRAMEWORK ON EXCISE IN ROMANIA
CORPORAL IMMOBILIZATIONS. VALUE ADDED TAX
INVESTMENTS IN ECONOMY
FORMS OF INVESTMENTS FINANCING IN COMPANIES
ANALYSIS OF THE ECONOMIC EFFICIENCY OF CAPITAL
GENERAL INDICATORS OF EFFICIENCY
PRESENT VALUE OF THE CAPITAL INVESTMENT
RISKS ANALYSIS OF THE CAPITAL INVESTMENT
THE PUBLIC PROCUREMENT SYSTEM
AWARD PRINCIPLES. AWARD PROCEDURES
PUBLIC PROCUREMENT PROCESS

Teaching methods:

Lecture, talks

Learning outcomes:

The course aims to analyze tax issues and accounting regulations. The theoretical and practical accounting fundamentals, combined with the requirements of tax legislation, provide students with solutions for determining and reflecting in accounting the company's obligations towards the state budget and social security. It is essential to debate the main aspects of taxation in our country, as a lot of questions arise about the Romanian tax legislation, which is so extensive and constantly changing

Learning outcomes verification and assessment criteria:

Written exam 70%, Preparing research paper 30%