Tax Law
Course type
Study programme and level
Language
slovenščina
Lectures | Seminar | Tutorial | Other forms of study | Individual Work | ECTS |
---|---|---|---|---|---|
40 | 30 | 110 | 6 |
Course type
Obligatory
Study program and cycle
Undergraduate, Public Administration
Language of instruction
Slovenian
Lectures | Seminars | Tutorials | Other teaching methods | Individual work | ECTS credist |
40 | 30 | 110 | 6 |
Prerequisites
Enrolment in Year 2
Content:
1 Introduction to tax system of the Republic of Slovenia
2 Tax structure in the Republic of Slovenia
3 Personal income tax
4 Corporate income tax
5 Turnover taxation (value added tax and other specific turnover taxes)
6 Taxation of inheritance and gifts
7 Payment of social security contributions
8 Property taxation
9 Other dues
Objectives and competencies:
Objectives:
1 Acquainting students with basic knowledge of Slovene tax system,
2 Acquiring basic knowledge of income (personal and corporate), turnover and property taxation,
3 Implementing the acquired knowledge in practice (solving basic tax cases)
Competencies
1 Ability to calculate the tax liability of the discussed taxes
2 Familiarity with administrative and case law dilemmas regarding taxation in Slovenia.
Intended learning outcomes:
Knowledge and comprehension:
Upon successful completion of the course the students will:
1 Understand how the Slovene tax system works
2 Understand the effects caused by individual taxes
3 Know how to implement the acquired knowledge in practice by solving basic tax cases
4 Be competent to perform basic tasks in the Financial Administration of the Republic of Slovenia, combining knowledge acquired in this course and in the Law of Tax Procedure course,
Teaching methods
1 Lectures
2 Tutorials
Assessment:
Oral or written exam