Study:	Tax - 4. semester
Code:	111453
ECTS:	8.0
Course coordinators:	prof. dr. sc. Nikola Mijatović
Lecturers:	prof. dr. sc. Nikola Mijatović - Exercises
Exam dates:	10. 06. 2024. 24. 06. 2024. 08. 07. 2024. 26. 08. 2024. 09. 09. 2024. Exam registration: Studomat

Literature:

Cipek, Ksenija/Mijatović, Nikola; Sustav poreza na dohodak u Republici Hrvatskoj; Inženjerski biro (2007), str Mijatović, Nikola; Razmatranje teorijskih pristupa osnovnim institutima uređenja oporezivanja dohotka; Hrvatska pravna revija, 1/2009 (2009), str Zakon o porezu na dohodak; , str Pravilnik o porezu na dohodak; , str Zakon o financiranju jedinica lokalne i područne (regionalne) samouprave; , str

Description:

Definition of personal income and the basic institutes of personal income tax in comparative approach. Basic notions of personal income tax. Principles of taxing personal income. Tax payer. Tax rates (progressive, proportional). Techniques of levying. Fiscal role of the personal income tax. Basic rules of the Law on Personal income tax. Tax payer (resident/non-resident). Sources of income. Tax basis. Tax period. Tax rates. Income that is not considered income. Income not liable to tax. Personal tax reliefs. Taxing income deriving from labour . Income deriving from labour. Non taxable part. Tax allowance on income from labour. Taxing income deriving from independent professional activity. Taxing income deriving from property and property rights. Taxing income deriving from capital gains. Taxing income deriving from insurances. Establishing the tax burden and levying the tax. Yearly declaration of personal income tax.

Cognitive Skills:

Knowledge and understanding

After successfully completing the course, students will be able to:

- define basic institutes of income tax (determining income, principles of income taxation, object of taxation, tax base, taxpayer, economic possibility of the individual etc) in the context of modern tendencies of taxation of income and doubts connected with it;

- critically evaluate and recognise basic factors relevant for the occurence and determination of tax liability within the system ofpersonal income tax;

- explain theoretical institutes of personal income, and define the criteria for distinguishing between individual types of income according to existing theories about income;

- explain the differences in different approaches to income taxation;

- describe modern tendencies of approach to income taxation (f.e. proportional income tax - so called flat tax - and manners of calculating and paying tax;

- explain research methods that are the basis for original thinking and scientific research in the income tax system.

Application

After successfully completing the course, students will be able to:

- group and describe types of taxation of income within the income tax system;

- understand different approaches to taxation of income in the systems of different EU member states and wider;

- apply knowledge about modalities of income taxation in different systems

- outline the application of researchmethods.

Analysis

After successfully completing the course, students will be able to:

- categorise basic types of income taxation, existing institutes within them and doubts that exist in this context;

- demonstrate main open questions that arise in income taxation, particularly in current time, while projecting the future of income taxation;

- analyse the criteria for differentiation of modern forms of income taxation;

- compare fiscal and any other role that income taxation systems have in selected modern states;

- analyse different theoretical approaches to income taxation.

Synthesis

After successfully completing the course, students will be able to:

- construct connection between individual solutions in taxation in the context of general modern tax systems and solutions;

- propose practical solutions for overcoming current open questions in the existing income tax systems;

- formulate the genesis and argumentation of individual tax solutions for income taxation.

Practical and Generic Skills:

After successfully completing the course, students will be able to:

- publicly present acquired learning outcomes;

- express themselves using clear professional vocabulary and in a well structured appearance and in writing explaining basic elements of modern systems of income taxation:

- develop communication skills and possibility of active participation in discussions about current modalities of income taxation;

- participate in the work of a group concerned with analysis of individual forms of taxation and income taxation as a whole.

Matching Assessments to Learning Outcomes:

Evaluation should enable testing learning outcomes that the students acquired within the course.

It is important that learning outcomes constitute basic knowledge about property taxation that will be tested and manners in which it will be tested.

All learning outcomes should be tested.

Consultations schedule:

• prof. dr. sc. Nikola Mijatović:

  Thurdsay 12 - 13:30

  Location: Ćirilometodska 4, room Ćirilometodska 4, soba 7
• prof. dr. sc. Nikola Mijatović:

  Thurdsay 12 - 13:30

  Location: Ćirilometodska 4, room Ćirilometodska 4, soba 7