Study:	Tax - 2. semester
Code:	111426
ECTS:	4.0
Course coordinators:	doc. dr. sc. Jasna Bogovac
Lecturers:	dr. sc. Irena Klemenčić - Lectures
Exam dates:	26. 04. 2021. 07. 06. 2021. 21. 06. 2021. 05. 07. 2021. 30. 08. 2021. 13. 09. 2021. Exam registration: Studomat

Literature:

Bogovac, J.; Porezni sustav RH, skripta - materijal za izučavanje, dostupno na internetskim stranicama Katedre.;

Optional literature:

Ministarstvo financija, Institut za javne financije; Internetske stranice Porezne uprave; Ostali dijelovi udžbenika koji nisu navedeni u osnovnoj literature za ispit; Ministarstvo financija, Institut za javne financije; Internetske stranice Porezne uprave; Ostali dijelovi udžbenika koji nisu navedeni u osnovnoj literature za ispit;

Description:

Notion, development, and basic characteristics of public finance. Public goods. Taxes and tax system. Multiple taxation. Public expenditure. Fiscal instruments. Croatian tax system.

Cognitive Skills:

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

1. Recognise and explain elements in the system of public revenues and expenditure in the theoretical context;

2. name and define basic institutes from the area of public finance and their influence on the system of public revenues and expenditure

3. recognise and describe mutual influences of various fiscal instruments and adjustment with the principles of taxation and conduct of monetary policy

4. demonstrate the consequences of the applcation of forms of taxation for public revenues and expenditures

5. recognise and explain elements in the system of public revenues and expenditure in the national and comparative context;

6. formulate advantages and disadvantages of various tax systems;

7. propose application of individual research methods for analysing the efficiency of fiscal instruments;

8. select fiscal instruments that optimally contribute to concrete solution of problems in public finances of the state

 

Practical and Generic Skills:

GENERAL AND GENERIC CKILLS

- Ability of independent professional work;

- Ability to clearly express, argument and present conclusions in oral and written form;

- Ability to participate in team work as ana ctive member;

- Ability to adjust to a new situation.

Matching Assessments to Learning Outcomes:

Forms of testing

 

For learning outcomes which test acquisition of knowledge, understanding and application, students will be tested through mid-term examinations consisting of multiple choice questions.

For learning outcomes through which students should gain the ability to apply, interpret and illustrate knowledge, students will be tested through mid-term examinations, questions of essy type.

For learning outcomes through which the ability of critical evaluation based on knowledge and understanding, as well as application, anaylsis and synthesis are tested, students weill be tested orally.

Consultations schedule:

• doc. dr. sc. Jasna Bogovac :

  Tuesday, 13:00 - 14:00

  Other timing with prior announcement to: jbogovac@pravo.hr

  Location: Ćirilometodska 4, room Ćirilometodska 4, room 9