Study:	Tax - 4. semester
Code:	111454
ECTS:	8.0
Course coordinators:	prof. dr. sc. Sonja Cindori
Lecturers:	Renata Kalčić , pred. - Lectures prof. dr. sc. Sonja Cindori - Exercises
Exam dates:	10. 06. 2024. 24. 06. 2024. 08. 07. 2024. 26. 08. 2024. 09. 09. 2024. Exam registration: Studomat

Literature:

Cindori, S., Pilipović, O., Kalčić, R.; Porez na dodanu vrijednost; Web knjižara, Split (2021), str. 199 Zakon o porezu na dodanu vrijednost; , str Pravilnik o porezu na dodanu vrijednost; , str

Description:

Sales tax through history. Basic characteristics of sales tax. Types of sales tax. The role of sales tax in modern tax systems. Value added tax as a contemporary version of sales tax. Historical development of the value added tax. Its basic characteristics and harmonization process. Value added tax in the Republic of Croatia.

Cognitive Skills:

Knowledge and understanding

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

- define taypes of taxation of transactions;

- indicate specific characteristics of VAT as a net multistage tax;

- describe and recognise specific characteristics of basic system categories such as: taxpayer, tax rate, object of taxation, place of taxation and tax base;

- explain the difference within basic categories such as: place of taxation with regard to place of delivery of goods and services, period of taxation, deduction, correction and distribution of pre-tax, threshold of acquisition, threshold of delivery and threshold of entry into VAT taxation system.

 

Application

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

- independently demonstrate specific characteristics of VAT;

- express opinion and critical evaluation of the legislative regulation in the Republic of Croatia;

- recognise specific characteristics and differences with regard to EU directives from this area;

- apply theoretical knowledge about concepts and procedures in calculation of problem tasks.

 

Analysis

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

- categorise and analyse each category of taxation;

- compare different categories of taxation and analyse specific features;

- calculate VAT within each category;

- distinguish between subsystems of special taxation procedures.

 

Synthesis

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

- construct a generalpicture and distinguish between direct and indirect manners of taxation;

- formulate the relation between elements of taxation horizontally and vertically;

- prepare several alternative manners of solving problem tasks;

- discuss theoretical and practical knowledge about specific characteristics of VAT taxation and support statements with arguments.

 

Evaluation

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

- connect theoretical settings of taxation with specific characteristics of VAT;

- assess the level of adjustment with international standards (EU directives),

- independently interpret legislative solutions and their reflection in practical application;

- propose and explain logical solutions of problem tasks and connect them with theoretical settings.

Practical and Generic Skills:

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

- prepare a paper containing the description and explanation of concepts and definition of value added tax;

- creatively use and assess acquired knowledge and skills;

- express themselves argumenting the facts and categorising potential doubts;

- demonstrate and apply acquired knowledge in writing;

- practically approach solving problem tasks independently and/or in team work.

Matching Assessments to Learning Outcomes:

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

- 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 in practical work.

- learning outcomes from all groups will be assessed through oral examinations.

Consultations schedule:

• prof. dr. sc. Sonja Cindori:

  Wednesday, 10 - 11

  Location: Ćirilometodska 4, room 48
• prof. dr. sc. Sonja Cindori:

  Wednesday, 10 - 11

  Location: Ćirilometodska 4, room 48