05-334 Current issues in taxation and tax optimisation
first cycle professional higher education study programme Management
Course Supervisor: Assoc. Prof. Mateja Jerman
- Within the course students will learn about current issues in taxation, connection between the business and tax balance of companies, selected topics from the area of taxation of individuals and selected topics from the field of tax optimisation.
Content (Syllabus outline)
- General characteristics of taxes: concept of taxes, eligibility for tax collection, tax principles, tax terminology, effects of taxation.
- Taxes and business: the relationship between tax planning and tax calculation.
- Business and tax balance.
- Selected topics from taxation of individuals: (taxation of income from a regular employment, taxation of student work, taxation of income from operations).
- Calculation of personal income tax (prepayment of income taxes, annual income tax calculation, tax reliefs, personal income tax rates, annual tax base).
- Selected topics from the field of tax