Objectives and competences
In this course students:
• Enhance their theoretical knowledge in the field of accounting with knowledge of national tax and accounting rules in tax accounting process at tax payers and tax administration;
• Acquire basics of international tax solutions in the field of transfer prices, knowledge about basics characteristics and methods of tax planning as well tax and taxbalansheet policy.
• Learn how to use theoretical knowledge for practical research of tax accounting of indirect taxes.
Content (Syllabus outline)
• Definition and development of tax accounting;
• Tax accounting and taxation of legal entities aa well as individual persons
• Special issues of indirect taxation for legal entities in the EU;
• Transfer prices - business and tax point of view;
• Tax policy and tax balance-sheet policy of economic subjects;
• Taxation direct taxes (VAT);
• Tax morality and tax ethics
Learning and teaching methods
- ex-catedra lecturing;
- interactive lecturing;
- case studies;
- guest speakers;
- individual studies;
- seminar project;
- work in computer lab
- team work;
Intended learning outcomes - knowledge and understanding
Development of knowledge and understanding
Students:
• Acquire knowledge about the role and organizational characteristics of tax accounting;
• Learn how to tax account (regarding national tax rules, accounting standards) in the field of (in)direct taxes in a professionally correct way;
• Acquire basic knowledge about forming tax-accounting information for decision making process from the tax and tax-accounting policy perspective.
• Gain the ability for further enhance in the field of international taxation (transfer prices)
• Can demonstrate awareness of wider ethical issues in area of taxation.
Intended learning outcomes - transferable/key skills and other attributes
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:
• Further develop skills and expertise in the use of knowledge in a specific working area.
• 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:
Students:
Student gets practical know-how of the use of professional principles and rules of tax accounting of indirect taxes.
Readings
1. Hauptman L. Računovodska obravnava davka od dohodkov pravnih oseb. Ljubljana: Lexpera, GV založba, 2025 (izbrana poglavja).
2. Kokotec-Novak M. in Hauptman L. Davčno računovodstvo. Univerzitetna založba Univerze v Mariboru, Maribor, 2012 (izbrana poglavja).
3. Hauptman L.Davčno računovodstvo. Skripta za predavanja. 2. letnik. Univerza v Mariboru, Ekonomsko-poslovna fakulteta, Katedra za računovodstvo in revizijo. Maribor, 2025.
4. Hauptman L. Davčno računovodstvo (gradivo za vaje). 2. letnik. Univerza v Mariboru, Ekonomsko-poslovna fakulteta, Katedra za računovodstvo in revizijo. Maribor, 2025.
Prerequisits
A passing grade of the seminar paper is a prerequisite for taking the written exam.
Additional information on implementation and assessment - seminar paper, (30%)
- written exam; (70%)
Note
Seminar paper must be presented.
Final grade is arithmetic middle of positive evaluated seminar paper and positive evaluated written examination.
Student can compensate written examination by two midterm written exams during semester.
