Study:	Law - 5. semester
Code:	36597
ECTS:	4.0
Course coordinators:	prof. dr. sc. Hrvoje Arbutina prof. dr. sc. Nikola Mijatović izv. prof. dr. sc. Sonja Cindori izv. prof. dr. sc. Tereza Rogić Lugarić doc. dr. sc. Jasna Bogovac
Lecturers:	dr. sc. Irena Klemenčić - Seminar
Exam dates:	26. 10. 2021. 26. 01. 2022. 09. 02. 2022. 12. 09. 2022. Exam registration: Studomat

Literature:

Jelčić, B., Lončarić Horvat, O., Šimović, J., Arbutina H.; Financijsko pravo i financijska znanost; Narodne novine (2008)

Optional literature:

Jure Šimović, Hrvoje Arbutina, Nikola Mijatović, Tereza Rogić Lugarić, Sonja Cindori; Hrvatski fiskalni sustav; Narodne novine (2010)

Description:

Financial law. Public revenue. Public loans. Financial equalization. Public expenses. Effects of fiscal instruments. Banks. Basics of EU public finance. Croatian fiscal system. Direct taxes. Indirect taxes. Customs/Tariff system. Tax procedure. Tax administration. Tax consultancy. Contributions. Charges. Public debt. Public expenses. Banking system.

Cognitive Skills:

After successfully completing the course, students will be able to:

- define, recognise and 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.

Practical and Generic Skills:

After successfully mastering the course, students will be able to:

- apply and present learning outcomes in everyday work;

- independently or as a team member responsibly face and solve everyday tasks;

- participate in a discussion in an argumented manner;

- develop communication skills;

- imprive the ability to monitor and understand individual media reports related to the area;

- assess and consider the needs and possibilities for further training and lifelong learning.

Matching Assessments to Learning Outcomes:

Forms of evaluation:

- written mid-term examination (composed of multiple choice questions and essay questions in which it is necessary to explain certain concepts, complete sentences, present current legal solution)

- seminar paper and presentation (independently choose and analyse a topic from s theoretical and/or practical aspect and present it)

Consultations schedule:

• prof. dr. sc. Hrvoje Arbutina :

  Wednesday 13 - 14:30 (ĆM 4, office 8, ground floor)

  Location: Ćirilometodska 4, room 8
• prof. dr. sc. Nikola Mijatović :

  Thurdsay 12 - 13:30

  Location: Ćirilometodska 4, room Ćirilometodska 4, soba 7
• izv. prof. dr. sc. Sonja Cindori :

  Wednesday, 10 - 11

  Location: Ćirilometodska 4, room 48
• izv. prof. dr. sc. Tereza Rogić Lugarić :

  Tuesday, 9,00 - 10,00 (Dean´s Office)

  Location: Ćirilometodska 4, room 6
• doc. dr. sc. Jasna Bogovac :

  Mondays at 15.30 and in other terms by arrangement (room 9, ĆM or online).

  Prior announcement to: jbogovac@pravo.hr

  Location: Ćirilometodska 4, room Room 9