Study:	Tax - 4. semester
Code:	111455
ECTS:	8.0
Course coordinators:	izv. prof. dr. sc. Jasna Bogovac
Lecturers:	izv. prof. dr. sc. Jasna Bogovac - Exercises doc. mr. sc. Ivan Čevizović - Exercises
Exam dates:	10. 06. 2024. 24. 06. 2024. 08. 07. 2024. 26. 08. 2024. 09. 09. 2024. Exam registration: Studomat

Literature:

Jelčić, B., Lončarić Horvat, O., Šimović, J., Arbutina H.; Financijsko pravo i financijska znanost - poglavlje Porez na dobit; Narodne novine (2008), str Hrvoje Arbutina, Tereza Rogić Lugarić, Sonja Cindori, Jasna Bogovac, Irena Klemenčić; Javnofinancijski sustav Republike Hrvatske; Narodne novine (2022), str. 63-122 Zakon o porezu na dobit, pročišćeni tekst, aktualan s datumom početka kalendarske godine, dostupan na: www.porezna-uprava.hr; , str Pravilnik o porezu na dobit, pročišćeni tekst, aktualan s datumom početka kalendarske godine, dostupan na: www.porezna-uprava.hr; , str

Optional literature:

Aktualna Uputa o sastavljanju godišnje prijave poreza na dobit, Središni ured Porezne uprave Ministarstva Financija, dostupna na: www.porezna-uprava.hr; , str Članci iz hrvatskih stručnih časopisa koji obrađuju temu poreza na dobit u tuzemnom i međunarodnom kontekstu (Računovodstvo, revizija i financije, Pravo i porezi, Poduzetništvo pravo i porezi, Računovodstvo i financije, Porezni vjesnik); , str

Description:

Introduction - definition, history, ratio of the corproate income tax. International aspect. Tax base, tax loss. Taxpayer. Tax rates - statutory, effective, marginal. Tax deductions. Depreciation, provisions. Entertainment, promotion, benefits in kind. Value adjustments, inventories, inflation. Distributed income, hidden profit distributions. Withdrawals of shareholders and personal benefits. Thin capitalisation. Transfer pricing. Anti profit-shifting rules (interest limitation rule, exit taxation, controlled foreign company rule, hybrid mismatches). Tax incentives. Withholding tax. Technics of the assesment and the payment of tax. Tax audit (workshop).

Cognitive Skills:

1. Explain main principles of taxation of companies.

2. Describe basic institutes from the area of taxation of income;

3. Assess and compare business transactions from the aspect of outcome in corporate income taxation and find optimal solutions for the taxpayer;

4. Research, analyse and compare systems of income taxation and their instruments;

5. Explain domestic and overseas transactions in practical situations for the purpose of income taxation;

6. Recognise unsolved issue regarding income tax and determine its solution and manner of presentation in the income tax form and its influence on the overall tax balance of the taxpayer;

7.Find and get acquainted with current sources of tax law with the aim of critical evaluation and solving open issues in the income taxation;

8. Assume and understand potential short-term and long-term consequences of business decisions on consolidated tax position of a taxpayer;

9. Argument and discuss the application of tax provisions to a concrete business transaction, including the application of instruments for adjustment of income taxation in the EU;

10. Explain double taxation and methods for the avoidance in company taxation;

11. Explain the concept and types of corporate tax avoidance and measures and methods to prevent it.

Practical and Generic Skills:

Ability of independent professional work;

Ability of clear and argumented expression and expression of conclusions iorally and in writing;

Ability to participate in team work as an active member and participate in professional projects from the area of income taxation;

Ability to adapt to a new situation.

Matching Assessments to Learning Outcomes:

For learning outcomes related to knowledge, understanding and application students will be tested by mid-term examinations, multiple choise questions.

For learning outcomes related to application, interpretation and illustration of knowledge students will be tested by mid-term examination, questions of an essay type and calculations.

For learning outcomes through which the students acquire ability of critical evaluation base don knowledge and understanding, application, analysis and synthesis, students will be tested orally.

Consultations schedule:

• izv. prof. dr. sc. Jasna Bogovac:

  Mondays at 15.30 and in other terms by arrangement (room 9, ĆM or online).

  Prior announcement to: jbogovac@pravo.hr

  Location: Ćirilometodska 4, room Room 9
• izv. prof. dr. sc. Jasna Bogovac:

  Mondays at 15.30 and in other terms by arrangement (room 9, ĆM or online).

  Prior announcement to: jbogovac@pravo.hr

  Location: Ćirilometodska 4, room Room 9