Intended learning outcomes - knowledge and understanding
Student will be able :
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 an international context (PILO 2b).
4. Critically evaluate the impact of taxation and the function of taxes on the environment using advanced research methodologies. (PILO 2c).
5. To demonstrate 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 communicate ideas, results, and defend their business and taxation solutions. (PILO 3b)
7. To develop teamwork skills in solving tax problems (short tasks) and improve communication and collaboration skills within the team. (PILO 3c)
8. 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 will be able :
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 an international context (PILO 2b).
4. Critically evaluate the impact of taxation and the function of taxes on the environment using advanced research methodologies. (PILO 2c).
5. To demonstrate 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 communicate ideas, results, and defend their business and taxation solutions. (PILO 3b)
7. To develop teamwork skills in solving tax problems (short tasks) and improve communication and collaboration skills within the team. (PILO 3c)
8. 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.
- Zakon o davku od dohodkov pravnih oseb (ZDDPO-2). Uradni list RS, št. 117/06 z dopolnitvami.
- Slovenski računovodski standardi 2024. Uradni list RS, št. 129/2023.
- MRS 12. Uredba (ES) št. 1606/2002 Evropskega parlamenta in Sveta z dne 19. Julija 2002 o uporabi mednarodnih računovodskih standardov
- Hauptman, L. 2025. Računovodska obravnava davka od dohodkov pravnih oseb. GV založba, Ljubljana.Zakon o preprečevanju pranja denarja in financiranja terorizma (ZPPDFT-2). Uradni list RS, št. 48/22 z dopolnitvami.
-OECD. 2010. OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations, 2010 z dopolnitvami. Paris, OECD.
- HAUPTMAN, Lidija. Računovodska obravnava davka od dohodkov pravnih oseb. 1. natis. Ljubljana: Lexpera, GV založba, 2025.
- HAUPTMAN, Lidija, ŽMUK, Berislav, PAVIĆ, Ivana. Tax compliance in Slovenia : an empirical assessment of tax knowledge and fairness perception. Journal of risk and financial management. feb. 2024, vol. 17, issue 3. spec. iss., [art. no.] 89, str. 1-32.
- HAUPTMAN, Lidija, ŽMUK, Berislav, DEČMAN, Nikolina. Tax governance in compliance : the role of motivational postures and behavioral intentions. Problems and perspectives in management. 2024, vol. 22, issue 1, str. 500-513.
- HAUPTMAN, Lidija, VETRIH, Nika, KAVKLER, Alenka. Assessing taxpayers’ satisfaction with tax administration e-services. Zbornik radova Ekonomskog fakulteta u Rijeci : časopis za ekonomsku teoriju i praksu. 2024, vol. 42, no. 2, str. 309-331.
- HAUPTMAN, Lidija, PAVIĆ, Ivana, ČEH ČASNI, Anita. The influence of trust in tax administration and gender on tax compliance in Slovenia. Lex localis : revija za lokalno samoupravo. [Spletna izd.]. jul. 2024, vol. 22, no. 3, str. 140-163.
- HAUPTMAN, Lidija, ŽMUK, Berislav, PAVIĆ, Ivana. Taxpayers' attitudes toward tax compliance in the Slovenian tax system : differences according to gender, income level and size of settlement. Public sector economics. 2024, vol. 48, no. 2, str. 171-201
Opomba:
- Druga aktualna davčna zakonodaja in gradiva posredovana na predavanjih (znanstveni članki, OECD študije).
