Basic data | |||
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Financial Law and Financial Science - seminar |
Law - 5. semester |
4.0 | 36597 |
Lecturer in charge | Consultations | Location |
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prof. dr. sc. Hrvoje Arbutina | Wednesday 13 - 14:30 (ĆM 4, office 8, ground floor) |
Ćirilometodska 4, room 8 |
prof. dr. sc. Nikola Mijatović | Thurdsay 12 - 13:30 |
Ćirilometodska 4, room Ćirilometodska 4, soba 7 |
izv. prof. dr. sc. Sonja Cindori | Wednesday, 10 - 11 |
Ćirilometodska 4, room 48 |
izv. prof. dr. sc. Tereza Rogić Lugarić | Tuesday, 9,00 - 10,00 (Dean´s Office) |
Ćirilometodska 4, room 6 |
doc. dr. sc. Jasna Bogovac | Tuesday, 13:00 - 14:00 Other timing with prior announcement to: jbogovac@pravo.hr |
Ćirilometodska 4, room Ćirilometodska 4, room 9 |
Literature |
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Jelčić, B., Lončarić Horvat, O., Šimović, J., Arbutina H.; Financijsko pravo i financijska znanost; Narodne novine (2008) |
Jure Šimović, Hrvoje Arbutina, Nikola Mijatović, Tereza Rogić Lugarić, Sonja Cindori; Hrvatski fiskalni sustav; Narodne novine (2010) |
Description |
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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. |
Exam dates |
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20. 01. 2020.
10. 02. 2020.
14. 09. 2020.
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Detailed data |
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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) |
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