Tax administration and tax proceedings
- Credits: 3
- Ending: Examination
- Range: 0P + 2C
- Semester: summer
- Faculty of Economic Informatics
Teachers
Included in study programs
Teaching results
The course is aimed at gaining the ability to practice in the field of tax administration,
tax proceedings and the protection of the rights of taxable persons in tax proceedings.
Knowledge
Graduates of the subject Tax Administration and Tax Procedure will acquire knowledge about activities related mainly to tax administration in the field of income tax and value added tax, focusing mainly on tax proceedings, the process of tax control, eviction and execution proceedings and knowledge related to taxpayer's rights in these processes. This knowledge undoubtedly belongs to the comprehensive overview that accountants have at their disposal.
Competences
The knowledge acquired by the graduates of the course enables them to solve situations related to tax administration and tax proceedings in practice and to be an active partner in communication with the tax administrator. At the same time, graduates will have a legal basis in the field of tax administration.
Skills
By completing the course, students will expand their skills in selected processes of tax administration, conflict prevention, proving in tax proceedings and the exercise of taxpayers' rights. The acquired skills form the basis for the wider enforcement of graduates in practice.
Indicative content
Introduction to tax administration. Basic principles of tax administration. Evidence in tax proceedings
Preparatory actions of the tax administrator. Tax inspection. Excavation procedure. Tax administration decisions. Ordinary and extraordinary remedies. Judicial protection. Tax enforcement proceedings. International cooperation in tax administration. Issues of tax consulting
Support literature
1. Act no. 563/2009 Coll. on tax administration (tax code) and on the amendment of some
laws as amended
2. Kubincová S., Tax Code (Commentary), C. H. Beck, 2015
3. Babčák V., Tax Law in Slovakia, Epos, 2015
Syllabus
1. Introduction to tax administration 2. Basic principles of tax administration 3. Evidence in tax proceedings 4. Preparatory actions of the tax administrator 5. Tax inspection 6. Excavation procedure 7. Tax administration decisions 8. Ordinary and extraordinary remedies 9. Judicial protection 10. Tax enforcement proceedings 11. International cooperation in tax administration 12. Issues of tax consulting
Requirements to complete the course
26 hours of seminars
26 hours of preparation for the seminars
26 hours of preparation for the exam
Total study load (in hours): 78
Student workload
26 hours of seminars
26 hours of preparation for the seminars
26 hours of preparation for the exam
Total study load (in hours): 78
Language whose command is required to complete the course
slovak
Date of approval: 11.03.2024
Date of the latest change: 14.12.2021