Objectives and competences
• Learn how to use tax and accounting rules (self-employment, cultural and sports organizations)
• Learn to calculate tax liability
• Learn about tax procedures
Cognitive/Intellectual skills:
Students:
• Synthesize different knowledge and procedures and are aware of importance of use of professional literature.
• Can identify key aspects of problem from different points of view.
Key/Transferable skills
Students:
• Upgrade the ability to become an autonomous learner.
• Upgrade the ability of analytical thinking and to work in pairs and groups.
• Further develop their communication skills in an effective manner to effectively and professionally communicate.
Practical skills:
• Student gets practical know-how of the use of professional principles and tax accounting rules ((self-employment, culturale and sports organizarions)
Content (Syllabus outline)
1. Definitions and review of accounting and taxation law
2. Accounting and taxation systems (self-employment, organization)
3. Accounting and taxation rules for non-profit organizations (cultural and sport activities)
4. Accounting and taxation rules for culture self-employed workers and athletes
5. Tax obligation and procedures
6. Accounting and tax ethics
Learning and teaching methods
- Class lectures
- Case studies
- Team work
- Individual work
Intended learning outcomes - knowledge and understanding
Development of knowledge and understanding
Students:
• Learn to use tax and accounting rules for self-employment, organization in culture and sport
• They are aware of ethical issues in a field of taxation
Readings
Obvezna študijska literatura (Compulsory textbooks):
1. Kokotec-Novak M. in Hauptman L. Davčno računovodstvo. Univerzitetna založba Univerze v Mariboru, Maribor, 2012 (izbrana poglavja).Hauptman L. Računovodska obravnava davka od dohodkov pravnih oseb. Ljubljana: Lexpera, GV založba, 2025 (izbrana poglavja).
2. Hauptman L. Davčno računovodstvo kulture in športne dejavnosti. Skripta za predavanja (v pripravi). Obštudijska dejavnost. Univerza v Mariboru, Ekonomsko-poslovna fakulteta, Katedra za računovodstvo in revizijo. Maribor, 2025.
3. Hauptman L. Davčno računovodstvo kulture in športne dejavnosti. Gradivo za vaje (v pripravi). Obštudijska dejavnost. Univerza v Mariboru, Ekonomsko-poslovna fakulteta, Katedra za računovodstvo in revizijo. Maribor, 2025.
4. Aktualna zakonodaja (Utadni list - Slovenski računovodski standardi, Zakon o davku od dohodkov pravnih oseb, Zakon o dohodnini, …).
Additional information on implementation and assessment Seminar project
