VALUE ADDED TAX:
Value Added Tax
Chair of Financial Law and Financial Science
Value Added Tax
Study: Tax - 4. semester
Code: 111454
ECTS: 8.0
Course coordinators: izv. prof. dr. sc. Sonja Cindori
Lecturers: izv. prof. dr. sc. Sonja Cindori - Exercises
Exam dates:
  • 27. 01. 2020.
  • 10. 02. 2020.
  • 20. 04. 2020.
  • 01. 06. 2020.
  • 15. 06. 2020.
  • 29. 06. 2020.
  • 31. 08. 2020.
  • 14. 09. 2020.
Exam registration: Studomat
Basic data
Value Added Tax Tax - 4. semester
8.0 111454
Lecturer in charge Consultations Location
izv. prof. dr. sc. Sonja Cindori

Wednesday, 10 - 11

Ćirilometodska 4, room 48
Lecturer Consultations Location
izv. prof. dr. sc. Sonja Cindori (Exercises)

Wednesday, 10 - 11

Ćirilometodska 4, room 48
Literature
Cindori, S., Pilipović, O., Kalčić, R.; Porez na dodanu vrijednost; Web knjižara, Split
Zakon o porezu na dodanu vrijednost;
Pravilnik o porezu na dodanu vrijednost;
Description
Sales tax through history. Basic characteristics of sales tax. Types of sales tax. The role of sales tax in modern tax systems. Value added tax as a contemporary version of sales tax. Historical development of the value added tax. Its basic characteristics and harmonization process. Value added tax in the Republic of Croatia.
Exam dates
27. 01. 2020.
10. 02. 2020.
20. 04. 2020.
01. 06. 2020.
15. 06. 2020.
29. 06. 2020.
31. 08. 2020.
14. 09. 2020.
Detailed data
Cognitive Skills:

Knowledge and understanding

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

- define taypes of taxation of transactions;

- indicate specific characteristics of VAT as a net multistage tax;

- describe and recognise specific characteristics of basic system categories such as: taxpayer, tax rate, object of taxation, place of taxation and tax base;

- explain the difference within basic categories such as: place of taxation with regard to place of delivery of goods and services, period of taxation, deduction, correction and distribution of pre-tax, threshold of acquisition, threshold of delivery and threshold of entry into VAT taxation system.

 

Application

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

- independently demonstrate specific characteristics of VAT;

- express opinion and critical evaluation of the legislative regulation in the Republic of Croatia;

- recognise specific characteristics and differences with regard to EU directives from this area;

- apply theoretical knowledge about concepts and procedures in calculation of problem tasks.

 

Analysis

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

- categorise and analyse each category of taxation;

- compare different categories of taxation and analyse specific features;

- calculate VAT within each category;

- distinguish between subsystems of special taxation procedures.

 

Synthesis

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

- construct a generalpicture and distinguish between direct and indirect manners of taxation;

- formulate the relation between elements of taxation horizontally and vertically;

- prepare several alternative manners of solving problem tasks;

- discuss theoretical and practical knowledge about specific characteristics of VAT taxation and support statements with arguments.

 

Evaluation

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

- connect theoretical settings of taxation with specific characteristics of VAT;

- assess the level of adjustment with international standards (EU directives),

- independently interpret legislative solutions and their reflection in practical application;

- propose and explain logical solutions of problem tasks and connect them with theoretical settings.

Practical and Generic Skills:

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

- prepare a paper containing the description and explanation of concepts and definition of value added tax;

- creatively use and assess acquired knowledge and skills;

- express themselves argumenting the facts and categorising potential doubts;

- demonstrate and apply acquired knowledge in writing;

- practically approach solving problem tasks independently and/or in team work.

Matching Assessments to Learning Outcomes:

- for learning outcomes related to knowledge, understanding and application students will be tested by mid-term examinations, multiple choice questions.

- for learning outcomes related to application, interpretation and illustration of knowledge students will be tested by mid-term examination, questions of an essay type.

- for learning outcomes through which the students acquire ability of critical evaluation base don knowledge and understanding, application, analysis and synthesis, students will be tested in practical work.

- learning outcomes from all groups will be assessed through oral examinations.