Taxes and tax optimisation

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 ...)

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Index