Objectives and competences
Students systematically enhance their knowledge in the field of tax accounting with specific knowledge about business and tax consulting. They gain the ability to use theoretical knowledge for estimation of tax governance, analyzing and solving specific tax problems.
Content (Syllabus outline)
• Purpose of business and tax consulting;
• Regulation/systems of tax consulting worldwide (legal and professional rules)
• Tax Corporate Governance and Tax Risk Management
• Optimization of dependency between business and tax balance sheet
• Tax optimization of business functions
• Deferred taxes
• Corporate tax in the EU
• International taxation and double tax conventions
• Tax morality, tax ethics and tax evasion
Learning and teaching methods
- individual studies
- lecturing
- case studies
- guest lectures
- seminar paper
- team work
- individual work
Intended learning outcomes - knowledge and understanding
Student:
1.Systematically identify and analyze opportunities for business and tax consultancy by integrating theoretical knowledge and practical examples (PILO 1a; PILO 2a).
2. Critically assess and understand the business and tax consulting process by integrating and applying theories, models and specific tools in the field of taxation (PILO2a).
3. Demonstrate relevant subject taxation knowledge in international context (PILO 2b).
4. Can critically evaluate the impact of taxation and the function of taxes on the environment using advanced research methodologies. (PILO 2c).
5. Demonstrates skills in solving tax issues, mastering the use of research methodology (qualitative and/or quantitative methods) suitable for researching tax issues (PILO 3a).
6. Effectively communicates ideas, results, and defends their business and taxation solutions. (PILO 3b)
7. Develops team working skills in solving tax problems (short tasks) and improves communication, collaboration skills within the team. (PILO 3c)
8. Is able to identify and diagnose tax ethical issues and make ethically responsible professional decisions. (PILO 4a)
The PILO label (i.e., Programme Intended Learning Outcomes) defines the contribution of each listed intended learning outcome of a course towards achieving the general and/or subject-specific competencies or learning outcomes acquired through the programme.
Intended learning outcomes - transferable/key skills and other attributes
Student:
1.Systematically identify and analyze opportunities for business and tax consultancy by integrating theoretical knowledge and practical examples (PILO 1a; PILO 2a).
2. Critically assess and understand the business and tax consulting process by integrating and applying theories, models and specific tools in the field of taxation (PILO2a).
3. Demonstrate relevant subject taxation knowledge in international context (PILO 2b).
4. Can critically evaluate the impact of taxation and the function of taxes on the environment using advanced research methodologies. (PILO 2c).
5. Demonstrates skills in solving tax issues, mastering the use of research methodology (qualitative and/or quantitative methods) suitable for researching tax issues (PILO 3a).
6. Effectively communicates ideas, results, and defends their business and taxation solutions. (PILO 3b)
7. Develops team working skills in solving tax problems (short tasks) and improves communication, collaboration skills within the team. (PILO 3c)
8. Is able to identify and diagnose tax ethical issues and make ethically responsible professional decisions. (PILO 4a)
The PILO label (i.e., Programme Intended Learning Outcomes) defines the contribution of each listed intended learning outcome of a course towards achieving the general and/or subject-specific competencies or learning outcomes acquired through the programme.
Readings
Obvezna literatura:
- Lidija Hauptman. Podjetniško in davčno svetovanje. Skripta za predavanje, Univerza v Mariboru, Ekonomsko-poslovna fakulteta, 2022.
- Aktualna davčna zakonodaja (smernice OECD, ZDDPO-2; ZDoh; ZDDV,drugo).
- Drugo gradivo posredovano na predavanjih.
Dodatna literatura
- IBFD. European Tax Handbook, Amsterdam, 2011.
- OECD. Study into the Role of Tax Intermediaries. 2008. (http://www.oecd.org/dataoecd/28/34/39882938.pdf).
- Mihir A. Desai in Dhammika, Dharmapala. 2007. Taxation and Corporate Governance: An Economic Approach. (http://papers.ssrn.com/sol3/papers.cfm?abstract_id=983563)
- Wolfgang Schön. Tax and corporate governance. Springer, 2008 (knjiga dostopna na spletu).
Prerequisits
No requirements
Additional information on implementation and assessment - Written exam
- Seminar work
- Seminar work - methodological work
Written exam - Written exam or two partial written exams during the semester.
Students must achieve 56% in total of both partial written exams.
Seminar work - team seminar paper, with presentation and defense during the semester.
Seminar work - methodological work - Writing an individual seminar paper, methodological analysing of specific research issue. Writing present an individual empirical work using SPSS and applying statistical methods; with presentation and oral defence during the course of the semester.
