1614 Tax System

1614 Tax System

  • Study programme and level: Professional degree programme Administration 1st Cycle
  • 2nd year
  • 7 ECTS
  • Course type: Core
  • Lectures: 45
  • Tutorial: 30
  • Other forms of study: 65
  • Individual work: 70
  • Lecturer: Maja Klun, PhD

 

 

1. Objectives and competences

 

Objectives
Student:

  • understand tax system functioning
  • is capable to analyse different tax obligations
  • breaks down the role of tax administration institutions
  • critically assess 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
  • Personal income tax and other taxes on specific income
  • Corporate income tax
  • Sales taxes
  • Other taxes on goods and services
  • Property taxation
  • Gambling taxation
  • Environmental taxes
  • Social security contributions
  • Tax system and EU
  • Tax policy

3. Readings

 

  • Klun, M., Jovanović, T. (2017). 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.
  • Izbrani članki dodani v e-učilnico

 

4. Intended learning outcomes

 

Student

  •  will understand basic concept of taxation
  • will be able to fulfil tax obligation (ie. personal income tax, gambling tax, etc.)
  • define the tax payer
  • will be able to argue real case studies
  • will understand and promptly track changes in tax system.

5. Learning and teaching methods

  • student preparations for lectures
  • lecture
  • student preparations for tutorials
  • tutorials
  • e-learning
  • case study
  • problem based learning

6. Assessment

  • written and/or oral exam and/or exam passed with two tests (100%)