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Fiscal levies vs. gray economic zones and economic growth constraints. Tax structural elements. Types of taxes and non-tax charges. Basic rules governing the arising and termination of tax liabilities.
Lump-sum taxation of business income. Tax card. Lump-sum tax on registered revenues.
Personal Income Tax. General principles of income taxation of individuals. Tax revenues and income-generation expenses. Tax reliefs. Tax evidence.
Personal Income Tax. Case Study. Determining the tax base and PIT due.
Corporate Income Tax. General principles of income taxation. Tax revenues and tax expenses. Tax reliefs.
Corporate Income Tax. Case Study. Determining the tax base and CIT due.
Specific issues of income taxation: depreciation and leasing, transfer pricing, special economic zones, international tax issues
Turnover taxes: Value Added Tax and Excise Tax. General charakteristics: multi- or single-phase taxation, net or gross taxation, neutrality, indirect taxation. Harmonization with EU Directives.
Value Added Tax. Taxable transactions, tax base, tariff and settlement. Input and output VAT. Determining the tax base and tax due.
General principles of property taxation. Real estate tax. Vehicle tax. Agricultural tax. Forest tax. Inheritance and gift tax.
Taxation of employment. Social insurance. Health insurance.
Obligatory social insurance contributions. Contributions to the Labor Fund and to the Fund of the Guaranteed Employee Benefits. Determining of net remuneration of employees.
Civil Law Activities Tax. Determining the tax base and CLAT due. Stamp duty.
Tariffs and import fees. Other fiscal levies: product charges and environmental charges, betterment levies.
Circumvention of tax and non-tax charges. Tax avoidance and tax evasion. Anti-tax-avoidance measures.
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