Taxation System and Taxation of Companies
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Course informations
| Study program level |
Graduate |
| Study program |
Management |
| Study program direction |
Small and medium enterprises |
| Course year |
1. |
| Course semester |
II |
| Course status |
Core |
| ECTS |
4 |
| Lectures (h) |
30 |
| Excercises (h) |
15 |
| Seminars (h) |
- |
Course objectives
- Familiarize students with the theoretical assumptions, forms and characteristics of the Croatian tax system and the fiscal impact of corporate taxation
- Enable students to recognize the causal link between the tax system and the enterprise in accordance with the taxation principles of business events.
Course outcomes
- Assess the structure of the Croatian tax system and the effects of fiscal policy action • Valorize different categories of public revenues and public expenditures
- Determine the objectives and effects of corporate taxation
- To compare the basic features of tax, tax rates, tax forms and methods for determining tax bases
- Establish the basic determinants of value added tax and profit tax
- Create current tax forms through applications
- Justify the best way of tax planning in accordance with the business strategy
- Assess the quality of fiscal systems in a modern business environment
Course content
The structure of the Croatian tax system. Forms of fiscal engagement. Effects of applying the fiscal system and fiscal policy. Public revenue. Public expenditure. Public debt. Principles of taxation. Taxes in Croatia (characteristics, effects, goals). Taxation of enterprises. Profit tax. Value Added Tax. Tax administration. Protection of taxpayers' rights. Tax planning and business strategy. Avoiding double taxation. Fiscal systems of contemporary countries.
