Study:	Tax - 4. semester
Code:	111456
ECTS:	4.0
Course coordinators:	prof. dr. sc. Sonja Cindori
Lecturers:	dr. sc. Irena Klemenčić - Lectures prof. dr. sc. Sonja Cindori - Exercises dr. sc. Irena Klemenčić - Exercises
Exam dates:	10. 06. 2024. 24. 06. 2024. 08. 07. 2024. 26. 08. 2024. 09. 09. 2024. Exam registration: Studomat

Literature:

Jelčić, B., Lončarić Horvat, O., Šimović, J., Arbutina H.; Financijsko pravo i financijska znanost; Narodne novine (2008), str

Optional literature:

Cindori / Klemenčić; Skripta I dio i skripta II dio; , str Skupina autora; Pravo okoliša; Pravni Fakultet, Zagreb (2003), str Zakon o trošarinama; , str Porez na premije osiguranja od automobilske odgovornosti i premije kasko osiguranja cestovnih vozila; , str Zakon o posebnom porezu na kavu i bezalkoholna pića; , str

Description:

Introduction- public revenues. Historical development of special sales taxes. Definition and basic features of special sales taxes. Reasons for implementing special sales taxes. The fiscal role of special sales taxes. Harmonisation of special sales taxes in the European Union. The system of special sales taxes in the Republic of Croatia. Environmental public contribution. Types of environmental contributions. Comparative experiences. The system of environmental public contributions in the republic of Croatia.

Cognitive Skills:

Knowledge and understanding

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

- define basic characteristics and types of special taxes;

- explain the differences of special taxes with regard to the criterion of adjustment with international standards (EU directives);

- recognise specific characteristics of systems of delay in payment of excise duty;

- describe specific characteristics of movement of excise products;

- group excise system of taxation;

- summarise characteristics of municipal, town and county tyxes.

 

Application

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

- independently demonstrate advantages and disadvantages of excise system of taxation;

- illustrate with examples similarities and differences of conceptual determinations within excise system and sales tax system;

- apply theoretical knowledge in solving problem tasks;

- independently use and interpret legal texts;

- group and describe differences and compare municipal and town taxes with county taxes.

 

Analysis

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

- compare parts of excise system of taxation;

- indicate characteristics and specific features of movement of excise products;

- recognise ecological category of excise duties and list the effects on protection of environment;

- connect characteristics of the system of taxation of gifts and inheritance with the real estate transfer taxation.

 

Synthesis

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

- formulate conditions and obstacles for the obligation to calculate excise duty;

- compare differences within the system of sales taxation;

- develop an attitutde about the influence of tax policy on the econlogical standard of the state;

- calculate and practically apply adopted theoretical settings.

 

Evaluation

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

- interpret legislative solutions and their reflection in practical implementation;

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

- connect theoretical settings of sales taxes with possible influence on ecological awareness of citizens;

- propose and explain logical solutions of problem tasks and onnect them with theory.

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.

Consultations schedule:

• prof. dr. sc. Sonja Cindori:

  Wednesday, 10 - 11

  Location: Ćirilometodska 4, room 48
• dr. sc. Irena Klemenčić:

  Appointment by e-mail

  Location: Ćirilometodska 4, room 45
• prof. dr. sc. Sonja Cindori:

  Wednesday, 10 - 11

  Location: Ćirilometodska 4, room 48