EKONOMSKO-POSLOVNA FAKULTETA


Subject
 BASICS OF TAX ACCOUNTING 
https://aips.um.si/PredmetiBP5/UcnaEnotaInfo.asp?Zavod=12&Jezik=A&Leto=2019&Nacin=1&Predmet=V287

Study unit code    V287 2019

Level Study program or it's part Year Semester
2 B170 ACCOUNTING AND BUSINESS TAXATION 2 Winter

ECTS kredits 6

Hours - Lectures 26
Hours - Seminars 4
Hours - Tutorial 24
Hours - Laboratory Work 6
Hours - Individual Student's Work 120

Lecturers
izr. prof. dr. HAUPTMAN LIDIJA

Languages - lectures slovene
Languages - tutorial slovene

Content (Syllabus outline)
• Definition and organizational characteristics of tax accounting and tax policy of economics subjects; • Tax balansheet of tax payers in Slovenia; • Transfer prices - business and tax point of view; • Taxation of individual persons in Slovenia; • Tax accounting of the tax administration; • Accounting point of view of the VAT; • Tax ethics and tax evasions.  
Textbooks
Obvezna študijska literatura (Compulsory textbooks): 1. Hauptman Lidija. Osnove davčnega računovodstva. Skripta za predavanja. BVS - 2. letnik. Univerza v Mariboru, Ekonomsko-poslovna fakulteta, Katedra za računovodstvo in revizijo. Maribor, 2019). 2. Kokotec-Novak Majda in Hauptman Lidija. Davčno računovodstvo. Univerzitetna založba Univerze v Mariboru, Maribor, 2012 (izbrana poglavja). 3. Hauptman Lidija. Osnove davčnega računovodstva (gradivo za vaje). BVS - 2.letnik. Univerza v Mariboru, Ekonomsko-poslovna fakulteta, Katedra za računovodstvo in revizijo. Maribor, 2019. 4. Sekolec Kocijančič, Ana. Obdavčitev samostojnega podjetnika posameznika. Univerza v Mariboru, Ekonomsko-poslovna fakulteta, Katedra za računovodstvo in revizijo. Maribor, 2015. 5. 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; - guest speakers; - case studies; - individual studies - seminar project; - team work; - work in computer lab  

Assessment Weight (%)
Written exam or 2 written test 70  
Seminar work 30  
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 exams – colloquiums.  
[EOP]