|Content (Syllabus outline)
|• Definition and development of tax accounting;
• Tax accounting and taxation of legal entities aa well as individual persons
• Special issues of indirect taxation for legal entities in the EU;
• Transfer prices - business and tax point of view;
• Tax policy and tax balance-sheet policy of economic subjects;
• Taxation direct taxes (VAT);
• Characteristics and tax planning methods;
• Tax accounting of the tax administration
• Tax morality and tax ethics
|1. Kokotec-Novak M. in Hauptman L. Davčno računovodstvo. Univerzitetna založba Univerze v Mariboru, Maribor, 2012 (izbrana poglavja).
2. Hauptman L.Davčno računovodstvo. Skripta za predavanja. 2. letnik. Univerza v Mariboru, Ekonomsko-poslovna fakulteta, Katedra za računovodstvo in revizijo. Maribor, 2019.
3. Hauptman L. Davčno računovodstvo. Obdavčitev pravnih in fizičnih oseb (gradivo za vaje). 2. letnik. Univerza v Mariboru, Ekonomsko-poslovna fakulteta, Katedra za računovodstvo in revizijo. Maribor, 2019.
4. Hauptman Lidija. Davčno računovodstvo. Informacijska pismenost (vaje). Univerza v Mariboru, Ekonomsko-poslovna fakulteta, Katedra za računovodstvo in revizijo. Maribor, 2019.
5. Sekolec Kocijančič, Ana. Obdavčitev samostojnega podjetnika posameznika. Univerza v Mariboru, Ekonomsko-poslovna fakulteta, Katedra za računovodstvo in revizijo. Maribor, 2013.
6. Drugo aktualno gradivo, posredovano na predavanjih
|In this course students:
• Enhance their theoretical knowledge in the field of accounting with knowledge of national tax and accounting rules in tax accounting process at tax payers and tax administration;
• Acquire basics of international tax solutions in the field of transfer prices, knowledge about basics characteristics and methods of tax planning as well tax and taxbalansheet policy.
• Learn how to use theoretical knowledge for practical research of tax accounting of indirect taxes.
|Intendend learning outcomes - knowledge and understanding
|Development of knowledge and understanding
• Acquire knowledge about the role and organizational characteristics of tax accounting;
• Learn how to tax account (regarding national tax rules, accounting standards) in the field of (in)direct taxes in a professionally correct way;
• Acquire basic knowledge about tax accounting of tax administration, basic characteristics and methods of tax planning, forming tax-accounting information for decision making process from the tax and tax-accounting policy perspective.
• Gain the ability for further enhance in the field of international taxation (transfer prices)
• Can demonstrate awareness of wider ethical issues in area of taxation.
|Intendend learning outcomes - transferable/key skills and other attributes'
• Synthesize different knowledge and procedures and are aware of importance of use of professional literature.
• Can identify key aspects of problem from different points of view.
• Further develop skills and expertise in the use of knowledge in a specific working area.
• Upgrade the ability to become an autonomous learner.
• Upgrade the ability of analytical thinking and to work in pairs and groups.
• Further develop their communication skills in an effective manner to effectively and professionally communicate.
Student gets practical know-how of the use of professional principles and rules of tax accounting of indirect taxes. Are able to act autonomously with defined guidelines and certain level of supervision.
|Learning and teaching methods
|- ex-catedra lecturing;
- interactive lecturing;
- case studies;
- guest speakers;
- individual studies;
- seminar project;
- work in computer lab
- team work;