1614 Tax System
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
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