Tax system and EU2018

2025 Tax system and EU

  • Study programme and level: Master’s Degree Programme Administration- Public sector governance 2nd Cycle
  • 2nd year
  • 6 ECTS
  • Course type: Elective
  • Lectures: 21
  • Seminar: 11
  • Other forms of study: 88
  • Individual work: 60
  • Lecturer: Maja Klun, PhD

1. Prerequisits

No prerequisits.

2. Content (Syllabus outline) 

  • Organization and Task of Tax Administration and cooperation in EU
  • National tax systems
  • EU agreement and articles connected to taxation
  • Tax policy in EU and free movement of goods, services and capital
  • EU Directives and taxation
  • Direct taxation and tax harmonization in EU
  • Indirect taxation and tax harmonization
  • European court and taxation
  • Case study law and taxation
  • Tax audit and cooperation inside EU
  • Tax evasion and tax haeven
  • Harmful tax competition in EU

3. Readings

4. Objectives and competences

Student:

  • evaluate tax system in the framework of EU,
  • argue issues of sovereignty of national tax policy
  • generalise tax harmonization in EU
  • critically evaluate the impact of European court of justice on national tax policy
  • ground measures against tax evasion and harmful tax competition

Competences

  • to feel confident in approaching complex questions, problems and content of tax systems in EU
  • creative thinking and application of new knowledge,
  • evaluate different systems of taxation in EU and in the world
  • analyze, synthesize and evaluate tax policies
  • understand and critically evaluate differences in tax systems
  • ability to make a decisions

5. Intended learning outcomes

  • Student will be able to understand and evaluate developments in tax system inside EU framework.
  • Student will be able to interpret EJC decisions in the field of taxation.
  • Student will be able to collect and interpret data important for decision making, together with proposals for improvements and upgrades.

6. Learning and teaching methods

  • preparations for lectures
  • lecture
  • preparations for seminars
  • seminars
  • interculicural collaboration
  • case study
  • problem based learning
  • seminar paper

7. Assessment

  • oral or written exam 50 %
  • seminar work (seminar workpaper or/and case study or problem based learning) 50 %

8. Lecturer's references

  • KLUN, Maja. (2014). Slovenian experiences and lesson from tax reforms. V: BLAŽIĆ, Helena (ur.), OTT, Katarina (ur.), ŠIMOVIĆ, Hrvoje (ur.). Tax reforms : experiences and perspectives : conference proceedings, Zagreb, 20 june 2014. Zagreb: Institute of Public Finance, str. 149-156.
  • KLUN, Maja, ŠTAMBUK, Ana. (2015). Tax expertsʼ opinion on the tax system in Slovenia. Ejournal of tax research, vol. 13, no. 3, str. 784-798.
  • KLUN, M., SLABE ERKER, R. (2009). Business views of the quality of tax, environment and employment regulation and institutions : the Slovenian case. International Review of Administrative Science, 75, št. 3, str. 529-548.