- Course unit code:
- N424Z6_4B
- Course unit title:
- Fundamentals of Tax System
- Mode of completion and Number of ECTS credits:
- Exm (2 credits)
- Course supervisor:
- doc. Ing. Irina Bondareva, PhD.
- Learning outcomes of the course unit:
- The listener has knowledge about the subject of the tax system. He obtains basic information about managing public finances and implications of tax laws on the business decisions of tax subjects. He is able to work with the paragraph version of Slovak tax laws and apply tax regulations in solving practical tax problems, filling in and interpreting tax declarations.
- Prerequisites for registration:
- none
- Course contents:
- The concept of tax, functions of taxes in fiscal governmental politics
Classification of taxes
Tax subject
Tax object
Tax basis
Tax rate
Secondary tax elements
Tax system in Slovak republic
Value added tax
Excise duties
Income tax - Recommended or required reading:
- Basic:
- HRČKA, Š. Daňové zákony 2014. Bratislava: Perex a.s. , 2014.
- ĎURANA, R. Taxation in Europe 2013. Bratislava: IREF, 2013.
- LENÁRTOVÁ, G. Daňové systémy. Bratislava : Ekonóm, 2004. 264 s. ISBN 80-225-1742-9.
Recommended:- BARAN, D. Kapitálový trh a podnikové financie. Bratislava: STU, 2003.
- HARUMOVÁ, A. Dane v teórii a v praxi. Bratislava: IURA EDITION, 2002.
- Planned learning activities and teaching methods:
- The course Tax system contains 13 lectures, each taking 1 hour and 13 seminars, each taking 1 hour.
- Assesment methods and criteria:
- graded exam
- Language of instruction:
- Slovak
Institute of Information Engineering, Automation and Mathematics was established in 1.1.2006 from two departments: Department of Information Engineering and Process Control and Department of Mathematics.
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