65-028 Taxes and Tax Policy of the Company
second cycle Master degree study programme Economics and Finance
Course Supervisor: Prof. Tatjana Horvat
Content
- Taxes and company: direct and indirect taxes, tax policy, tax tactics, tax accounting and tax balance, the consolidated tax balance, the statement tax policy and business performance
- Tax inspections and evasion: responsibility of employees for taxes, tax procedure and tax inspection, the use of internal documents, motives and types of tax evasion
- Taxation of individuals: taxpayer-residency, income from employment -
income from employment relationship and income from other contractual
relationships, benefits, income from operations, income from rented property,
income from capital (interest, dividends, capital gains), calculation of
personal income tax