EKONOMSKO-POSLOVNA FAKULTETA


Subject
 TAX ACCOUNTING 
https://aips.um.si/PredmetiBP5/UcnaEnotaInfo.asp?Zavod=12&Jezik=A&Leto=2019&Nacin=1&Predmet=U608

Study unit code    U608 2019

Level Study program or it's part Year Semester
2 B280 ACCOUNTING, AUDITING AND TAXATION 2 Summer

ECTS kredits 7

Hours - Lectures 39
Hours - Seminars 6
Hours - Tutorial 24
Hours - Laboratory Work 6
Hours - Individual Student's Work 135

Lecturers
izr. prof. dr. HAUPTMAN LIDIJA

Languages - lectures slovene
Languages - tutorial slovene

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  
Textbooks
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  
Objectives
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 Students: • 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'
Cognitive/Intellectual skills: Students: • 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. Key/Transferable skills Students: • 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. Practical skills: Students: 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;  

Assessment Weight (%)
Seminar work 30  
Written examination 70  
Comments
30% - preparation and presentation of seminar work, 70% - written exam; 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. Student can compensate written examination by two partial written exames.  
[EOP]