Tax management
- Credits: 6
- Ending: Examination
- Range: 2P + 2C
- Semester: summer
- Year: 2
- Faculty of Economics and Finance
Teachers
Included in study programs
Teaching results
1) Ability to acquire the theory that is necessary for scientific work in the field of tax management, processes, and competencies in tax administration
2) To be able to understand the processes in the field of collection of tax and customs revenues by developing the acquisition of modern technologies in the payment of taxes and their administration from the perspective of the state
3) Apply knowledge in relation to international cooperation and assistance in tax administration
4) Integrate skills into the formulation of their own recommendations and proposals for the future direction of financial management
Teaching results:
Knowledge:
• Demonstrate expertise in tax theory and policy, tax systems and tax techniques.
• Practical skills to focus on the principles and mechanism of tax collection.
• Demonstration of the ability to think analytically and solve practical problems in accordance with the principles of taxation and legal restrictions.
• After completing the course, the student has knowledge of the principles and practical ways of administering tax obligations in the conditions of Slovakia and the European Union.
Competences:
• Critical understanding and comprehension of the system of taxation and tax collection from the perspective of both the private and public sectors, the ability to assess current issues critically and contextually.
• The ability to discuss and argue precisely in matters of the connection between tax theory and practice, effective tax collection, tax planning, etc. eruditely and logically.
• Actively apply ethical standards associated with the collection of taxes, recognize ethically unacceptable situations and practices, and make socially beneficial decisions.
Skills:
• The ability to functionally analyze the practical problems associated with the collection of taxes, to propose possible solutions and assess their feasibility; formulate linguistically and logically appropriate written output.
• Actively evaluate the economic reality and its relationship to existing legal norms, take a creative approach to solving practical issues of taxation.
• Demonstrate work efficiency and professionalism in teams in solving set tasks.
Indicative content
• The content of the subject Tax Management is the determinants of the practical collection of taxes from the public as well as the private sector. The basis for understanding the whole process of tax administration by the private sector and the collection of taxes from the perspective of the public sector is to understand the theoretical basis of tax policy. Based on them, a deeper analysis of individual measures and techniques used in the administration and collection of taxes is possible.
• From the point of view of the private sector, it is important to define the obligations related to the administration of tax obligations, as well as to understand the possibilities for their effective fulfillment. The institute of tax advice plays an important role in streamlining the administration of taxpayers' tax obligations, as well as in fulfilling the principles and objectives of tax policy. Knowledge of the legal regulation and code of ethics of this professional group enables the socially beneficial application of various techniques for the legal optimization of tax liability and at the same time the fulfillment of tax policy objectives.
• In fulfilling the objectives of tax policy from the point of view of public administration, it is important to define the rights and obligations of taxpayers and public entities in the process of tax administration and collection. The determining standard is the so-called the Tax Code, which regulates the rights, obligations, and procedural procedures in the administration of taxes. The competencies, tools, and procedures of the tax administration in tax proceedings directly determine the efficiency of tax collection. Knowledge of the forms and effects of these aspects is essential for the successful application of acquired knowledge in the field of taxation in practice.
Support literature
1. SCHULTZOVÁ, Anna, Marcela RABATINOVÁ, Denisa IHNATIŠINOVÁ a Juraj VÁLEK. Daňovníctvo. Praha: Wolters Kluwer ČR, 2021, 399 s. [25,6 AH]. ISBN 978-80-7552-509-3.
2. Act no. 563/2009 Coll. on tax administration (tax code).
3. Act no. 35/2019 Coll. on financial management
3. Act no. 78/1992 Coll. on Tax Advisers and the Slovak Chamber of Tax Advisers
4. The concept of tax and customs administration reform with a view to unifying the collection of taxes, duties, and insurance levies.
5. Applicable tax laws for individual taxes.
6. IHNATIŠINOVÁ, Denisa. Digitalization of Tax Administration Communication Under the Effect of Global Megatrends of the Digital Age. Globalization and Its Socio-Economic Consequences 2020:
7. OECD. (2019). Tax Administration 2019: Comparative Information on OECD and other Advanced and Emerging Economies. OECD Publishing, Paris. Retrieved from: https://doi.org/10.1787/74d162b6-en.
8. OECD. (2016). Technologies for better tax administration. OECD Publishing, Paris, https://read.oecd-ilibrary.org/taxation/technologies-for-better-tax-administration_9789264256439-en#page5
9. IOTA. (2018). IMPACT OF DIGITALISATION ON THE TRANSFORMATION OF TAX ADMINISTRATIONS. IOTA, Budapest. https://www.iota-tax.org/sites/default/files/publications/public_files/impact-of-digitalisation-online-final.pdf
10. COUNCIL DIRECTIVE 2011/16/EU of 15 February 2011 on administrative cooperation in the field of taxation
Requirements to complete the course
Active forms of teaching 40%:
• Individual work 20%
• Semester test 20%
Written exam 60%
Student workload
total student workload in hours - daily: 156 hours
individual load for individual educational activities: participation in lectures 26 h, participation in seminars 26 h, preparation for exercises 18 h, solution of individual works and tasks in exercises 18 h, preparation for semester test 22 h, preparation for exam 46 h.
Language whose command is required to complete the course
slovak
Date of approval: 11.03.2024
Date of the latest change: 31.01.2022