Tax Law

Prerequisits:
Fundamentals of business law and mathematics

Content :

• Tax principles, tax legislation and tax ethics
• Types of taxes: direct and indirect taxes
• Tax procedure, inspection and tax control
• Use of tax evidences
• Corporate income taxation
• Taxation of personal income
• Different areas of taxation (property, games of chance, income from renting out property, income from capital, inheritance).

Readings:

Required readings:

• Priročnik Zveze RFR. Neposredni davki v praksi. 2018. Zveza računovodij, finančnikov in revizorjev Slovenije. (izbrana poglavja).
• FURS. 2020. Davek od dohodkov pravnih oseb. Http://www.fu.gov.si/davki_in_druge_dajatve/podrocja/davek_od_dohodkov_pravnih_oseb_ddpo/ (24.1..2020).
• FURS. 2020. Dohodnina. https://www.fu.gov.si/davki_in_druge_dajatve/podrocja/dohodnina/dohodnina_dohodek_iz_zaposlitve/ (24.1..2020)
• Zapiski s predavanj.

Recommended readings:

• Hauptman Lidija. Osnove davčnega računovodstva. Skripta za predavanja. BVS - 2. letnik. Univerza v Mariboru, Ekonomsko-poslovna fakulteta, Katedra za računovodstvo in revizijo. Maribor, 2015).
• Kokotec-Novak Majda in Hauptman Lidija. Davčno računovodstvo. Univerzitetna založba Univerze v Mariboru, Maribor, 2012 (izbrana poglavja).
• Sekolec Kocijančič, Ana. Obdavčitev samostojnega podjetnika posameznika. Univerza v Mariboru, Ekonomsko-poslovna fakulteta, Katedra za računovodstvo in revizijo. Maribor, 2015. Aktualna zakonodaja z obravnavanega področja (Izbrana poglavja)

Objectives and competences:

Students will developgeneral competences:

• Ability and encouragement to take into account ethical values, socially responsible thinking and a critical attitude towards social events in decisions, regardless of the subject and level of decision-making.
• Initiative and independence in decision-making.
• Expanding the general legal horizon in the field of elective subjects, which provide a broader view, which is extremely important for the establishment of quality decision-making.

Students will develop specifical competences:

• Ability to combine knowledge from different fields (interdisciplinarity)
• Ability to use legal bases and evidence from taxes in the work considering the law
• In-depth knowledge of the chosen topic and its application in practice
• Ability to ethically and correctly optimize taxpayers' taxes

Intended learning outcomes:
After successfully completing the obligations, the student will be able to:

1. identify tax principles, tax legislation and tax ethics
2. identify the types of taxes: direct and indirect taxes
3. identify the tax procedure, inspection and tax control
4. argue the use of evidence in the field of taxes
5. distinguish between different corporate taxes
6. distinguish between different taxes on natural persons
7. link law and selected topics of taxation (property, games of chance, income from renting out property, income from capital, inheritance).

Learning and teaching methods:

• Frontal form of teaching
• Involvement of guests from practice
• Independent work of students
• Case study
• Online teaching methods

Assessment:

• 50% ongoing student work
• 50% online open book written exam

Lecturer's references:

• ZÖCHLING, Aigul, HORVAT, Tatjana. Taxes as a factor of financial service organisations entering Kazakhstan. V: Problemy sovremennoj agrarnoj nauki : materialy meždunarodnoj naučnoj konferencii, Krasnojarsk, 15. oktjabrja 2018. Krasnojarsk: Krasnojarskij gosudarstvennyj agrarnyj universitet, 2018. Str. 133-138. http://www.kgau.ru/new/all/konferenc/konferenc/2018/Agro2018.pdf.
• HORVAT, Tatjana, ŽVORC, Bernardka, SKOKO, Hazbo. Impact of school management on legally adequate content of a budget plan : the evidence from Slovenia. Ekonomska istraživanja. 2019, vol. 32, iss. 1, str. 3502-3518. ISSN 1331-677X. DOI: 10.1080/1331677X.2019.1666022.
• HORVAT, Tatjana, GABER SIVKA, Nataša, BOBEK, Vito. The impact of institutional and political factors on timely adoption of local communitiy budgets. V: BOBEK, Vito (ur.). Smart urban development. London, UK: IntechOpen, 2020. Str. 17-29. ISBN 978-1-78985-041-3.
• HORVAT, Tatjana, KRECENBAHER, Edvarda, BOBEK, Vito. Position of a bank within legal framework for financial restructuring of companies in Slovenia, Croatia and Austria. International journal of diplomacy and economy. 2019, vol. 5, no. 2, str. 177-188. ISSN 2049-0887. DOI: 10.1504/IJDIPE.2019.10028463.
• HORVAT, Tatjana, ČANDER, Darko. The influence of audit and hospital council on financial statements' results in Slovenian hospitals. Management. summer 2019, vol. 14, iss. 2, str. 137-149, 166. ISSN 1854-4231
• HORVAT, Tatjana, MILOST, Franko. Internal audit in the financing of companies. V: RIŽNAR, Igor (ur.), KAVČIČ, Klemen (ur.). Connecting higher education institutions with small and medium-sized enterprises. Koper: University of Primorska Press, 2017. Str. 95-115. Monograph series. ISBN 978-961-7023-45-9, ISBN 978-961-7023-46-6