Tax System and Financial Politics

Subject	Tax System and Financial Politics
Semester	2nd semester (spring)
Type	Required
ECTS	6 ECTS
Study programme:	Business studies (Master)
Primary language:	Slovene

Introduction
The course will be carried out in the Slovene language and is an obligatory course in accordance with an officially approved curriculum of the Master Degree program in Business Studies.
 
Preconditions
Students need to understand the middle concepts of mathematics and statistics to follow the lectures and understand the study materials that will be provided during the course.

Goals
• To familiarize the student with basic theoretical concepts and application examples from the field of tax and fiscal policy.
• To familiarize the student with the principles and basic tools needed in the financial policy of various subjects.
 
Competencies
1. To introduce the properties of tax systems.
2. Understanding the functioning of the tax administration and the tax process.
3. Obtaining knowledge of personal and company taxes.
4. Acquiring knowledge about the financial policy of economic operators and the state.
5. Understanding the extent of financial crises.
6. Ability to analyze and synthesize.
 
Learning outcomes
The student will gain in-depth knowledge in the fields of tax systems, taxation of subjects and financial politics of subjects.
 
Syllabus
1. Properties of tax systems
2. National tax system
3. The international tax system
4. Tax Administration
5. Tax procedure and inspection
6. Personal and company taxes
7. Financial policy, strategy, tactics
8. Financial policy of economic operators
9. Financial policy of the state
10. Financial crisis
11. Tools and principles of financial policy
 
Forms of work and methods of work
• explanation
• case study
• conversation / debate in groups
• individual work on cases

Evaluation system and criteria
Knowledge testing consists of two elements: 1) On/after-course work (50%); 2) Exam (50%).
 
Learning and study material

• The International Taxation System. Editors: Lymer, Andrew, Hasseldine, John (Eds.) . Springer, 2002.
• The Politics Of Financial Regulation And The Regulation Of Financial Politics: A Review Essay. Reviewed by Adam J. Levitin. Harward Law review, 127 (7), 2014.
• sientific and professional contributions from renowned domestic and foreign magazines and journals
• transparency from lectures with basic content summaries and additional materials for exercises and discussion.

Office hours:

• After courses
• By agreement