Year of study: 3.
Compulsory module
The primary educational objective of the module is to provide theoretical knowledge and practical knowledge particularly in the field of taxation. The course is focused on the application of the tax in Slovakia. Students should demonstrate a basic orientation of the tax system of the Slovak Republic. They should acquire practical skills in the application of income tax, taxes on consumption and local taxes.
Brief module description
The module is focused on solving selected issues:
- Tax on personal income with an emphasis on income from employment, entrepreneurial and rental
- Tax on income tax with emphasis on the transformation of profit
- The application of VAT in the Slovak Republic to the Community, the application of VAT to non-Community countries
- local taxes
- excise duties
