Objectives and competences
In this course students:
1.Gain the basic theoretical knowledge about the taxes and other fiscal levies and their characteristics, about the public sector budget, deficit of the public sector and debt of the public sector.
2.Gain the ability to apply their theoretical knowledge in practice, especially in the field of taxation.
3. Acquire mostly qualitative approach to analysis of taxation .
Content (Syllabus outline)
-tax and other public finance terminology
-types of taxes and other fiscal leviesand their characteristics
-public sector budget and its characteristics, structure
- public sector deficit
- public sector debt
Learning and teaching methods
Common lectures
AV presentations
Case studies
Intended learning outcomes - knowledge and understanding
Development of knowledge and understanding
Students:
1. Acquire specific knowledge in the field of taxes
2. Learn to recognise interconnections in the field of taxation
3. Develop the skills to interpret the gained results in the field of taxes and taxation
4. Are able to pursue further analysis regarding taxes and taxation
5. Are qualified to control the tax measures
6. Can demonstrate awareness of wider social and environmental ethical issues in areas of taxes and taxation
Cognitive/Intellectual skills:
Students:
1. Understand and apply critical analysis in solving real professional problems, with minimum guidance.
2. Get the ability to search for and synthesize new information from the field of taxes and public finance in literature and praxis.
3. Synthesize different knowledge and procedures and are aware of importance of use of professional literature.
4. Can select appropriate techniques for problem solving and are able to evaluate the importance and significance of data.
Intended learning outcomes - transferable/key skills and other attributes
Key/Transferable skills
Students:
1. Further develop skills and expertise in the use of knowledge in a specific working area.
2. Upgrade the ability to become an autonomous learner.
3. Upgrade the ability to apply information technology.
Practical skills:
Students:
1. Get practical experience in the field of taxes
2. Are able to act autonomously with defined guidelines and certain level of supervision.
Readings
Obvezna študijska literatura (Compulsory textbooks):
Kranjec, Marko. 2003. Davki in proračun. Univerza v Ljubljani, Fakulteta za javno upravo. Ljubljana (izbrana poglavja)
Stanovnik,Tine.2013. Javne finance. Univerza v Ljubljani, Ekonomska fakulteta. Ljubljana (izbrana poglavja)
Čok Mitja in soavtorji. 2021. Javne finance v Sloveniji. Univerza v Ljubljani, Ekonomska fakulteta. Ljubljana (izbrana poglavja)
Aktualni članki inanalize z davčnega področja.
Additional information on implementation and assessment Written examination or 2 tests.
Two tests are foreseen for examination during the course. Student passes the exam by reaching 56 % of total points of both tests, and when any test is evaluated with at least 40 % of all test points.
