Study Guide

Objectives

The aim of the course is to develop basic skills in the application of personal tax regulations.

Student
- identify and present the main issues of personal tax legislation
- apply personal tax rules in practice and justify their decisions
- take into account ethics, responsibility and professional cooperation.

Content

Income tax system, determination of tax liability, distribution of sources and types of income. Personal taxation, calculation of taxable income, capital income and deductions, earned income and deductions, tax and deductions, loss compensation.

Assessment criteria, satisfactory (1-2)

Students will identify the main principles and general doctrines of personal taxation and apply what they have learned in practical situations. The student will identify problems related to personal taxation, obtain information from different legal sources and solve tax law issues. The student will describe the importance of ethics and responsibility in his/her work. They will participate in group work and reporting.

Assessment criteria, good (3-4)

The student identifies and understands the key principles and general doctrines of personal taxation and is able to evaluate them critically. The student will be able to structure a personal tax case into relevant sub-issues, argue for their resolution in the light of key legal rules of tax law and present a reasoned solution. Students will act ethically and responsibly in their work. The student is an active member of a team and reports well on his/her work.

Assessment criteria, excellent (5)

The student will critically analyse and evaluate the key principles and general doctrines of personal taxation. The student will identify problems in personal taxation, obtain and analyse information from different legal sources and solve legal questions analytically, critically and comprehensively. Students will promote ethics and responsibility at both individual and group level. Students will be highly motivated and committed to taking responsibility for their own and group performance and reporting.