05-050 Taxes and tax optimisation
first cycle professional study programme (Bachelor degree) Management
Course Supervisor: Assoc. Prof. Mateja Jerman
Content
- General characteristics of taxes: concept of taxes, eligibility for tax collection, tax principles, tax terminology, effects of taxation
- Corporate taxes, tax planning, tax calculation
- Selected topics from taxation of individuals: (income from employment, 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 taxation (gambling, international taxation, income
from rented property, income from capital, off-shores
...)