Special seminar on taxation
- Credits: 3
- Ending: Examination
- Range: 2P
- Semester: winter
- Year: 1
- Faculty of Economics and Finance
Teachers
Included in study programs
Teaching results
The aim of the course is:
After completing the course Special Seminar in Taxation to acquire comprehensive and advanced knowledge in the field of direct and indirect taxes in the Slovak Republic. Demonstrate professional knowledge in the mentioned areas mainly by intensive involvement of experts from practice in the educational process in order to clarify current facts. Systematically evaluate the position of direct and indirect taxes in the tax system and be able to analyze the impact of current tax instruments and trends on the state budget as well as the business environment. After completing the course to understand the use of tax instruments to influence the microeconomic and macroeconomic indicators of the state in the field of income tax of individual and legal entity and have the ability to independently solve theoretical and practical problems and adopt effective and efficient solutions.
After completing the course, students should obtain:
1. Knowledge and understanding:
• acquire the latest theoretical knowledge in the field of direct and indirect taxes
• understand the basic tax instruments and their application in practice
• identify selected tax techniques of the tax system and correctly determine the amount of tax
obligations
• acquire the ability to understand direct and indirect taxes using a wide range of
economic perspective
2. Practical skills:
• the ability to analyze and apply basic tax concepts related to income and property taxation
• the ability to determine the tax base of direct and indirect taxes and to quantify the amount of their tax obligations
• the ability to work with electronic communication tools in order to reduce administrative burden on the part of taxable persons as well as the state
3. Competence:
• the ability to integrate acquired knowledge and skills in solving problematic tasks in the field of direct and indirect taxation and to adopt effective and efficient solutions
• to deepen practical knowledge and skills related to the specific problems of direct and indirect taxation.
• the ability to work independently or as part of a team.
Indicative content
It will be mainly a closer assessment of various facts, problems and the development of economic and tax thinking of students. The issue needs to be perceived comprehensively, also in relation to macroeconomic and microeconomic indicators. This approach can achieve more objective assumptions for the assessment and interpretation of state tax measures and their impact on the economy, businesses and citizens.
1. The role of direct and indirect taxes in the tax system in the historical context of macroeconomic development
2. Specific aspects of taxation of income and property of an individual at the national level
3. Specific aspects of personal property taxation at the international level
4. Tax planning in the business environment of individuals and legal entities
5. Forms of business structures and their impact on the amount of tax obligations
6. Business of selected institutions (banks, commercial and health insurance companies) and their peculiarities
7. The position of VAT in selected business sectors of the economy
8. Insurance tax and environmental taxes - news in the tax system
9. Implementation of European directives into national legislation
10. Cooperation of tax administrators in the European area
11. Current trends in tax policy - digitization and electronic communication
12. Efficiency of tax collection and tax control
13. Tax evasion legal vs. Illegal
Support literature
1. KUŠNÍROVÁ, Jana - RABATINOVÁ, Marcela - VÁLEK, Juraj. Daňová politika a jej vplyv na efektívny výber daní a elimináciu daňových únikov : vybrané aspekty. 1. vyd. Praha : Wolters Kluwer, 2017. 352 s. ISBN 978-80-7552-900-8.
2. VÁLEK, Juraj - KUŠNÍROVÁ, Jana. Zdaňovanie ako forma ochrany životného prostredia. In Ecoletra.com : scientific eJournal. - Lewes : Ecoletra.com LLC, 2016. ISSN 2377-9748, 2016, vol. 2, no. 3, pp. 108-123 [online].
3. KUŠNÍROVÁ, Jana. Teoretické a praktické aspekty zdanenia právnických osôb v Slovenskej republike. Recenzenti: Anna Schultzová, Elena Roková. 1. vyd. Praha : Wolters Kluwer, 2016. 198 s. ISBN 978-80-7552-490-4.
4. VÁLEK, Juraj - KUŠNÍROVÁ, Jana. Harmonization of environmental taxes introtudeced in EU. In Ecoletra.com : scientific eJournal. - Lewes : Ecoletra.com LLC, 2017. ISSN 2377-9748, 2017, vol. 3, no. 2, pp. 81-92 online.
5. KUŠNÍROVÁ, Jana - VÁLEK, Juraj. Daňovníctvo : daňová teória a politika I : zbierka riešených a neriešených príkladov. 4. doplnené a prepracované vydanie. Bratislava : Wolters Kluwer SR, 2019. 175 s. ISBN 978-80-571-0043-0.
6. KUŠNÍROVÁ, Jana. Praktické aspekty zdanenia právnických osôb v Slovenskej republike : zbierka riešených a neriešených príkladov. 1. vydanie. Praha : Wolters Kluwer ČR, 2019. 108 s. ISBN 978-80-7598-256-8.
7. KUŠNÍROVÁ, Jana - RABATINOVÁ, Marcela. Postavenie dividend v daňovo-odvodovom systéme Slovenskej republiky - história a súčasnosť. In Nová ekonomika : vedecký časopis Národohospodárskej fakulty Ekonomickej univerzity v Bratislave. - Bratislava : Národohospodárska fakulta EU, 2013. ISSN 1336-1732, December 2013, roč. 6, č. 4, s. 48-57.
8. RABATINOVÁ, Marcela - KUŠNÍROVÁ, Jana. The Bank levies in Slovakia and in other EU countries. In Finančné trhy : vedecký časopis = scientific journal. - Bratislava : Derivát, 2015. ISSN 1336-5711, 2015, č. 4, s. 1-9 online.
Requirements to complete the course
10% active participation in professional discussion, 90% written exam
Student workload
Daily form of study
Total 3 x 26 = 78, of which:
participation in lectures 26 h; preparation for lectures 7 h; preparation for the exam 45 h
Language whose command is required to complete the course
slovak
Date of approval: 06.02.2023
Date of the latest change: 28.01.2022