After successfully completing the course, students will be able to:
- define, recognis eand describe the structure of revenue law and its individual components;
- define, group and name characteristics of individual public revenues;
- describe the genesis of individual public revenues;
- identify, group, explain and summarise theoretical principles on which individual public revenues are based;
- define, recognise and summarise the most important phenomena and problems of modern revenue law;
- recognise and define key elements of individual forms of taxation (f.e. personal income tax, corporate income tax, value added tax) on theoretical and practical level;
- recognise, identify and explain geberal tax law and procedural institutes;
- describe the system and models of financing social security;
- define the concept of public loan
- group types of public loans;
- explain the concept and principle of financial levelling;
- group and describe sources of income of individual levels of government;
- define the concept and types of public expenditures;
- define and recognise types of public goods;
- define the concept of budget, list the characteristics and principles of budget and budgetary law;
- define fiscal instruments and recognise aims of fiscal policy.
APPLICATION
- demonstrate and outline the structure of revenue law;
- understand the division of public expenditures and the link between types of public revenues and public needs;
- select an individual public revenue for financing certain types of public needs;
- outline basic characteristics of individual public revenues;
- demonstrate theoretical principles on which individual public revenues are based and illustrate the importance and influence of individual principles on practical normative solutions;
- interpret the relevance of indiovidual phenomena of modern revenue law;
- apply and use theoretical and practical knowledge about key elements of individual forms of taxation;
- outline financing of social security system;
- understand the structure and elements of taxation procedures;
- outline the structure of individual tax law procedures and institutes;
- understand and use the theory of public goods;
- understand the place, role and importance of budget in the system opf financing public goods;
- understand and outline types of public goods;
- select a fiscal instrument depending on desired effects.
ANALYSIS
After successfully completing the course, students will be able to:
- analyse the position of revenue law in Croatian legal system;
- distinguish and categorise public revenues
- analyse and connect the contents of individual theoretical principles of taxation;
- connect and compare theoretical backgrounds of individual forms of taxation and normative solutions in the Republic of Croatia;
- verify conformity of Croatian normative solutions with theoretical recommendations;
calculate tax liability;
- analyse basic tax procedural principles;
- analyse and categorise conditions for the application of individual tax law institutes;
- compare structural elements of individual procedures and institutes;
- differentiate public goods;
- distinguish budget from other instruments for financing public needs;
-analse budgetary documents
- categorise fiscal instruments.
SYNTHESIS
After successfully completing the course, students will be able to:
- construct the connection between revenue law and other branches of law;
- prepare a theoretical explanation for differentiating public revenues;
- construct the connection and influence of individual theoretical principles of taxation to modern normative solutions;
- prepare a theoretical explanation of basic institutes and elements of individual forms of taxation;
- recommend a need for different normative solutions for individual forms of taxation;
- formulate crucial problems in financing social security system;
- construct and observe the connection between individual tax law institutes and procedures;
- decide the importance of individual principles in the application of individual procedures and institutes;
- formulate shortcomings of normative framework of taxation procedure in Croatia;
- construct the connection between public goods and the role of public finances;
- contruct the connection between the budget and other instruments for financing public needs;
- prepare a theoretical explanation and practical solution for individual budgetary institutes.
