Study unit code    M764 2019

Level Study program or it's part Year Semester

ECTS kredits 8

Hours - Lectures 24
Hours - Seminars 6
Hours - Tutorial 15
Hours - Individual Student's Work 195

izr. prof. dr. HAUPTMAN LIDIJA

Languages - lectures slovene
Languages - tutorial slovene

A passing grade of the seminar project is a prerequisite for taking the written exam. Final grade is arithmetic middle of positive evaluated seminar paper and positive evaluated written examination.  
Content (Syllabus outline)
• Definition, purpose, methodology, communication and organization of tax consulting; • Regulation of tax consulting worldwide (legal and professional rules) • Tax Corporate Governance and Tax Risk Management • Optimization of dependency between business and tax balance sheet • Tax budgeting • Tax optimization of business functions • Deferred taxes • Corporate tax in the EU • International taxation and double tax conventions • Tax morality, tax ethics and tax evasion 
Obvezna literatura: - Lidija Hauptman. Davèni management. Skripta za predavanje, Univerza v Mariboru, Ekonomsko-poslovna fakulteta, 2019. - Robbert Hoyng, Sander Kloosterhof in Alan Macpherson. Tax Risk Management - From Risk to Opportunity. Tax Control Framework. IBFD, 2009. - Janet M. Anderson, Koen De Grave in Jennifer M. Moore. Tax Risk Management: From Risk to Opportunity. Tax Accounting. IBFD, 2010. - Arne Friese , Simon P. Link in Stefan, Mayer. Taxation and Corporate Governance. 2006. (Proquest baza) - Aktualna davèna zakonodaja (ZDDPO-2; ZDoh; ZDDV). - Drugo gradivo posredovano na predavanjih. Dodatna literatura - IBFD. European Tax Handbook, Amsterdam, 2011. - OECD. Study into the Role of Tax Intermediaries. 2008. (http://www.oecd.org/dataoecd/28/34/39882938.pdf). - - Mihir A. Desai in Dhammika, Dharmapala. 2007. Taxation and Corporate Governance: An Economic Approach. (http://papers.ssrn.com/sol3/papers.cfm?abstract_id=983563) - Wolfgang Schön. Tax and corporate governance. Springer, 2008 (knjiga dostopna na spletu). - Hebig M., Kaiser K., Koschmeider K., Oblau M.: Aktuelle Entwicklungsaspekte der Unternehmensbesteuerung, Erich Schmidt Verlag, Berlin, 2006. - Schwan K.: Erfolgreich beraten, Verlag Vahlen, Muenchen, 2002.  
Students systematically enhance their knowledge in the field of tax accounting with specific knowledge about business and tax consulting. They gain the ability to use theoretical knowledge for estimation of tax governance, analyzing and solving specific tax problems. 
Intendend learning outcomes - knowledge and understanding
Development of knowledge and understanding Students: Knowledge base: has depth and systematic understanding of knowledge in specialised / applied areas and / across areas and can work with theoretical / research-based knowledge at the forefront of their academic discipline. Ethical issues: has the awareness and ability to manage the implications of ethical dilemmas and work pro-actively with others to formulate solutions Disciplinary methodologies: has a comprehensive understanding of techniques / methodologies applicable to their own work (theory or research-based).  
Intendend learning outcomes - transferable/key skills and other attributes'
Cognitive/Intellectual skills: Analysis: with critical awareness can undertake analysis of complex, incomplete or contradictory areas of knowledge communicating the outcome effectively Synthesis: with critical awareness, can synthesise information in a manner that may be innovative, utilising knowledge or processes from the forefront of the discipline / practice Evaluation: has a level of conceptual understanding that will allow her/him critically to evaluate research, advanced scholarship and methodologies and argue alternative approaches Application: can demonstrate initiative and originality in problem solving. Can act autonomously in planning and implementing tasks at a professional or equivalent level. Key/Transferable skills Group working: can work effectively with a group as leader or member. Can clarify tasks and make appropriate use of the capacities of group members. Is able to negotiate and handle conflict with confidence Learning resources: is able to use full range of learning resources Self evaluation: is reflective on own and others’ functioning in order to improve practice Management of information: can competently undertake research tasks with minimum guidance Autonomy: is an independent and self critical learner, guiding the learning of others and managing own requirements for continuing professional development. Communications: can engage confidently in academic and professional communication with others, reporting on action clearly, autonomously and competently Problem solving: has independent learning ability required for continuing professional study, making professional use of others where appropriate Practical skills: Application of skills: can operate in complex and unpredictable and/or specialised contexts, and has an overview of the issues governing good practice Autonomy in skill use: is able to exercise initiative and personal responsibility in professional practice Technical expertise: has technical expertise, performs smoothly with precision and effectiveness; can adapt skills and design or develop new skills and/or procedures for new situations.  
Learning and teaching methods
- individual studies; - ex-catedra lecturing, - interactive lecturing, - case studies, - guest lectures; - seminar paper, - team work.  

Assessment Weight (%)
Seminar work 30  
Written examination or colloquium 70  
30% - preparation and presentation of seminar work 70% - written exam; can be replaced with the partial written examination during the semester A passing grade of the seminar project is a prerequisite for taking the written exam. Final grade is arithmetic middle of positive evaluated seminar paper and positive evaluated written examination.