REVENUE LAW AND FINANCIAL SCIENCE:
Revenue Law and Financial Science
Chair of Financial Law and Financial Science
Revenue Law and Financial Science
Study: Law - 5. semester
Code: 36586
ECTS: 8.0
Course coordinators: prof. dr. sc. Hrvoje Arbutina
prof. dr. sc. Nikola Mijatović
izv. prof. dr. sc. Sonja Cindori
izv. prof. dr. sc. Tereza Rogić Lugarić
doc. dr. sc. Jasna Bogovac
Lecturers: Irena Klemenčić , dipl.iur. - Lectures
Exam dates:
  • 27. 01. 2020.
  • 10. 02. 2020.
  • 20. 04. 2020.
  • 01. 06. 2020.
  • 15. 06. 2020.
  • 29. 06. 2020.
  • 31. 08. 2020.
  • 14. 09. 2020.
Exam registration: Studomat
Basic data
Revenue Law and Financial Science Law - 5. semester
8.0 36586
Lecturer in charge Consultations Location
prof. dr. sc. Hrvoje Arbutina

Wednesday 13 - 14:30 (ĆM 4, office 8, ground floor)

Ćirilometodska 4, room 8
prof. dr. sc. Nikola Mijatović

Thurdsay 12 - 13:30

Ćirilometodska 4, room Ćirilometodska 4, soba 7
izv. prof. dr. sc. Sonja Cindori

Wednesday, 10 - 11

Ćirilometodska 4, room 48
izv. prof. dr. sc. Tereza Rogić Lugarić

Tuesday, 9,00 - 10,00 (Dean´s Office)

Ćirilometodska 4, room 6
doc. dr. sc. Jasna Bogovac

Tuesday, 13:00 - 14:00

Other timing with prior announcement to: jbogovac@pravo.hr

Ćirilometodska 4, room Ćirilometodska 4, room 9
Lecturer Consultations Location
Irena Klemenčić , dipl.iur. (Lectures) Ćirilometodska 4, room 45
Literature
B. JELČIĆ - O. LONČARIĆ-HORVAT - J. ŠIMOVIĆ - H. ARBUTINA - N.MIJATOVIĆ; Financijsko pravo i financijska znanost; Narodne novine (2008)
Jure Šimović, Hrvoje Arbutina, Nikola Mijatović, Tereza Rogić Lugarić, Sonja Cindori; Hrvatski fiskalni sustav; Narodne novine (2010)
Zakon o porezu na dodanu vrijednost;
Zakon o porezu na dohodak;
Cindori, S., Pilipović, O., Kalčić, R.; Porez na dodanu vrijednost; Web knjižara, Split (2015)
Description
Financial law. Public revenue. Public loans. Financial equalization. Public expenses. Effects of fiscal instruments. Banks. Basics of EU public finance. Croatian fiscal system. Direct taxes. Indirect taxes. Customs/Tariff system. Tax procedure. Tax administration. Tax consultancy. Contributions. Charges. Public debt. Public expenses. Banking system.
Exam dates
27. 01. 2020.
10. 02. 2020.
20. 04. 2020.
01. 06. 2020.
15. 06. 2020.
29. 06. 2020.
31. 08. 2020.
14. 09. 2020.
Detailed data
Cognitive Skills:

After successfully completing the course, students will be able to:

- define, recognis eand describe the structure of revenue law and its individual components;

- define, group and name characteristics of individual public revenues;

- describe the genesis of individual public revenues;

- identify, group, explain and summarise theoretical principles on which individual public revenues are based;

- define, recognise and summarise the most important phenomena and problems of modern revenue law;

- recognise and define key elements of individual forms of taxation (f.e. personal income tax, corporate income tax, value added tax) on theoretical and practical level;

- recognise, identify and explain geberal tax law and procedural institutes;

- describe the system and models of financing social security;

- define the concept of public loan

- group types of public loans;

- explain the concept and principle of financial levelling;

- group and describe sources of income of individual levels of government;

- define the concept and types of public expenditures;

- define and recognise types of public goods;

- define the concept of budget, list the characteristics and principles of budget and budgetary law;

- define fiscal instruments and recognise aims of fiscal policy.

APPLICATION

- demonstrate and outline the structure of revenue law;

- understand the division of public expenditures and the link between types of public revenues and public needs;

- select an individual public revenue for financing certain types of public needs;

- outline basic characteristics of individual public revenues;

- demonstrate theoretical principles on which individual public revenues are based and illustrate the importance and influence of individual principles on practical normative solutions;

- interpret the relevance of indiovidual phenomena of modern revenue law;

- apply and use theoretical and practical knowledge about key elements of individual forms of taxation;

- outline financing of social security system;

- understand the structure and elements of taxation procedures;

- outline the structure of individual tax law procedures and institutes;

- understand and use the theory of public goods;

- understand the place, role and importance of budget in the system opf financing public goods;

- understand and outline types of public goods;

- select a fiscal instrument depending on desired effects.

ANALYSIS

After successfully completing the course, students will be able to:

- analyse the position of revenue law in Croatian legal system;

- distinguish and categorise public revenues

- analyse and connect the contents of individual theoretical principles of taxation;

- connect and compare theoretical backgrounds of individual forms of taxation and normative solutions in the Republic of Croatia;

- verify conformity of Croatian normative solutions with theoretical recommendations;

calculate tax liability;

- analyse basic tax procedural principles;

- analyse and categorise conditions for the application of individual tax law institutes;

- compare structural elements of individual procedures and institutes;

- differentiate public goods;

- distinguish budget from other instruments for financing public needs;

-analse budgetary documents

- categorise fiscal instruments.

SYNTHESIS

After successfully completing the course, students will be able to:

- construct the connection between revenue law and other branches of law;

- prepare a theoretical explanation for differentiating public revenues;

- construct the connection and influence of individual theoretical principles of taxation to modern normative solutions;

- prepare a theoretical explanation of basic institutes and elements of individual forms of taxation;

- recommend a need for different normative solutions for individual forms of taxation;

- formulate crucial problems in financing social security system;

- construct and observe the connection between individual tax law institutes and procedures;

- decide the importance of individual principles in the application of individual procedures and institutes;

- formulate shortcomings of normative framework of taxation procedure in Croatia;

- construct the connection between public goods and the role of public finances;

- contruct the connection between the budget and other instruments for financing public needs;

- prepare a theoretical explanation and practical solution for individual budgetary institutes.

Practical and Generic Skills:

After successfully mastering the course, students will be able to:

- apply and present learning outcomes in everyday work;

- independently or as a team member responsibly face and solve everyday tasks;

- participate in a discussion in an argumented manner;

- develop communication skills;

- imprive the ability to monitor and understand individual media reports related to the area;

- assess and consider the needs and possibilities for further training and lifelong learning.

Matching Assessments to Learning Outcomes:

Forms of evaluation:

- oral examination

- written mid-term examination (composed of multiple choice questions and essay questions in which it is necessary to explain certain concepts, complete sentences, present current legal solution)

- seminar paper and presentation (independently choose and analyse a topic from s theoretical and/or practical aspect and present it)

- mid-term in practical work (solving problem-oriented tasks).