Taxation System
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Course informations
| Study program level |
Undergraduate |
| Study program |
Entrepreneurship |
| Study program direction |
Entrepreneurship |
| Course year |
2. |
| Course semester |
IV |
| Course status |
Core |
| ECTS |
5 |
| Lectures (h) |
30 |
| Excercises (h) |
- |
| Seminars (h) |
30 |
Course objectives
- Acquiring knowledge on the role of individual taxes in the economic-political and social system of the Republic of Croatia and getting acquainted with the ways of monitoring the cost of taxes
- Acquiring the ability to do practical business tax in a company and understanding the taxation system of companies in Croatia
Course outcomes
The name of the learning outcomes set: The fiscal system
Level: 6
- Analyze the fiscal system and fiscal engagement
- Distinguish public revenues and public expenditures in the state budget
The name of the learning outcomes set: Tax policy
Level: 6
- Argue the current tax forms of fiscal imbalance
- Assess indicators of tax policy performance
The name of the learning outcomes set: Taxation of tradesmen and companies
Level: 6
- Differentiate the ways of taxing tradesmen and businesses
- Analyze income taxation
- Apply IT tools in tax management
Course content
Economic and fiscal policy. Development of the Croatian tax system. Taxation policy. Public sector of the Republic of Croatia. Public revenue. Public expenditure. Tax forms of fiscal engagement and their division. Value added tax. Profit tax. Non tax rates. Taxation of craftsmen. Taxation of companies. Customs system of the Republic of Croatia. Tax administration - Electronic sending of forms. Taxation of multinational companies.
