637 Tax System

637 Tax System

  • Study programme and level: Professional degree programme Administration 1st Cycle
  • 3th year
  • 6 ECTS
  • Course type: Core
  • Study field: Public Administration Module
  • Lectures: 45
  • Tutorial: 30
  • Other forms of study: 15
  • Individual work: 90
  • Lecturer: Maja Klun, PhD

 

1. Objectives and competences

Student:

  • find out basic elements of tax procedure
  • analyze different tax obligations
  • breaks down the role of tax administration institutions
  • compares basic elements of taxation

Competences:

  • to recognise the obligations under each tax
  • to fulfil major tax obligations
  • to marry theory and practise in the field
  • to connect the tax procedure and obligation

2. Content

  • Introduction to taxation
  • Tax administration and tax procedure
  • Direct taxes
  • Indirect taxes
  • Social security contributions
  • Tax system and EU

3. Readings

  • Klun, M., Jovanović, T. (2016). Davčni sistem. FU, Ljubljana.
  • Jerovšek, T., Kovač, P. (2008). Posebni upravni postopki., 2.poglavje. Fakulteta za upravo, Ljubljana.
  • Salanie, B. (2011). The Economics of Taxation. MIT Press, poglavji 1 in 8.

4. Intended learning outcomes

Student:

  • will understand basic concept of taxation
  • will be able to fulfil tax obligation
  • will understand the tax procedure
  • will promptly track changes in tax system.

5. Learning and teaching methods

  • lecture
  • practical work
  • case study
  • e-learning

6. Assessment

  • written and/or oral exam (or with two mid-term exams) (100%)