Description

Course Description – Tax Accounting

This course provides students with advanced knowledge of tax accounting principles, national tax regulations, and accounting standards relevant to the preparation and interpretation of tax information. It focuses on the relationship between accounting and taxation, enabling students to understand and apply tax accounting rules in both business entities and public administration contexts.

The course covers key topics including the development and role of tax accounting, taxation of legal entities and individuals, direct and indirect taxes, value-added tax (VAT), tax accounting within the European Union, transfer pricing from business and tax perspectives, tax planning methods, tax balance-sheet policy, and the preparation of tax-related information for managerial decision-making. The course also introduces the fundamentals of international taxation and the role of tax administration in the tax accounting process.

Through interactive lectures, case studies, seminar work, computer-based exercises, and team projects, students develop practical skills in the application of tax accounting rules, tax reporting, and tax planning techniques. Ethical issues, tax morality, and professional responsibility are integrated throughout the course.

Upon successful completion of the course, students will be able to apply national tax regulations and accounting standards in tax accounting, prepare and interpret tax-related information, evaluate tax planning alternatives, understand transfer pricing concepts, and support business decision-making while considering legal, ethical, and international taxation perspectives.

Learning Outcomes

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. Are able to act autonomously with defined guidelines and certain level of supervision.