Contributions and social insurance funds

Study:	Tax - 5. semester
Code:	123941
ECTS:	5.0
Course coordinators:	prof. dr. sc. Tereza Rogić Lugarić
Lecturers:	dr. sc. Tajana Petrović , pred. - Lectures
Exam dates:	10. 06. 2024. 24. 06. 2024. 08. 07. 2024. 26. 08. 2024. 09. 09. 2024. Exam registration: Studomat

Literature:

Božidar Jelčić; Financijsko pravo i Financijska znanost - odabrana poglavlja; Narodne novine (2008), str
Šimović, J., Arbutina H., Mijatović, N., Rogić Lugarić, T., Cindori, S.; Hrvatski fiskalni sustav - odabrana poglavlja; Narodne novine (2010), str
Puljiz, V., Bežovan, G., Šućur, Z., Zrinščak S.,; Socijalna politika; Pravni fakultet, Zagreb (2005), str
Zakon o doprinosima za obvezno osiguranje; , str
Zakon o proračunu; , str
Zakon o mirovinskom osiguranju; , str
Zakon o obveznim i dobrovoljnim mirovinskim fondovima; , str
Zakon o zdravstvenom osiguranju; , str
Zakon o posredovanju pri zapošljavanju i pravima za vrijeme nezaposlenosti; , str

Description:

Introduction - public revenues (2L)
Contributions (4L)
Contributions as a source of financing social insurance system (comparative approach) (4L)
The place and role of contribution in a system of public revenues in Croatia (4L)
Main features of existing system of financing social insurance in Croatia (6L)
Contribution as a source of financing social insurance system in Croatia (6L)
Main features of funds financing of public needs (4L)

Cognitive Skills:

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

- remember and repeat the concept of revenue law;

- recognise, explain and define the concept of public revenue;

- name individual public revenue;

- explain the role of contributions in the system of public revenue;

- define and explain the concept of contributions;

- name various characteristics of contributions;

- group and define various types of contributions;

- describe and understand basic principles and institutes of individual types of contributions;

- describe and understand the normative framework of contributions in the Croatian and selected comparative context;

- define the system of financing public needs;

- summarise and distinguish basic characteristics of funds;

- discuss and critically evaluate individual normative solutions.

Practical and Generic Skills:

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

- apply and present learning outcomes in everyday work;

- present their arguments in an argumented manner and explain basic problems and ambiguities and express their opinions and proposals:

- develop communication skills.

Matching Assessments to Learning Outcomes:

Forms of testing knowledge:

1. oral examination

2. written partial examination which consists of selective questions, essay type questions (to explain and define a term, to complete a sentence) and problem-oriented task.

Consultations schedule:

prof. dr. sc. Tereza Rogić Lugarić:
Tuesday, 9,00 - 10,00 (Dean´s Office)
Location: Ćirilometodska 4, room 6

Literature
Božidar Jelčić; Financijsko pravo i Financijska znanost - odabrana poglavlja; Narodne novine (2008), str
Šimović, J., Arbutina H., Mijatović, N., Rogić Lugarić, T., Cindori, S.; Hrvatski fiskalni sustav - odabrana poglavlja; Narodne novine (2010), str
Puljiz, V., Bežovan, G., Šućur, Z., Zrinščak S.,; Socijalna politika; Pravni fakultet, Zagreb (2005), str
Zakon o doprinosima za obvezno osiguranje; , str
Zakon o proračunu; , str
Zakon o mirovinskom osiguranju; , str
Zakon o obveznim i dobrovoljnim mirovinskim fondovima; , str
Zakon o zdravstvenom osiguranju; , str
Zakon o posredovanju pri zapošljavanju i pravima za vrijeme nezaposlenosti; , str