The aim of the course is to introduce students to the specific language register used to describe political systems and legal and tax systems, and to enable them to use literature in German. The emphasis is mainly on the characteristics of the German political, legal and tax system, which is then compared with the Croatian. In the introductory part, students are introduced to the basic principles of democracy, which are then in other chapters exemplified by the German and Croatian democracy and political systems. The legal system, sources of law as well as the division into private and public law and their individual legal areas are discussed in the fourth part. Then public finances are presented with an emphasis on various types of revenues and expenditures of the state. A separate chapter consists of the sources of tax law as well as its basic features. The characteristics of general and special tax laws are compared and the basic concepts of tax law such as subject and object of taxation, tax base, tax rate, etc. are analyzed.
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