Course code

155

Course title

COMPARATIVE TAX SYSTEMS

General Information

Program

Graduate program

Year

4., 5.

Course holder

Helena Blažić, Ph.D.

Course status

x

Core

x

Elective

Credits and Teaching

Winter semester

Summer semester

ECTS credits / student workload

6 (4)

Hours/ semester

60 (45)

Course objectives

Its goal is to give students competence in the field of taxation systems and policies of developed countries and countries in transition, with emphasis on EU countries – present and future; furthermore, they will gain an ability to critically observe the company taxation systems in Croatia in scope of international taxation trends. Upon completion of this course, the students will gain the ability to deal with taxation systems within the international market, and to operate in public sectors, which deal with tax issues.

Correspondence and correlation with other programs

The course corresponds to similar programs and courses, offered at domestic and foreign institutions of higher education, dealing with comparative tax issues i.e. international taxation: («Comparative Fiscal Systems», «Internationale Unternehmenbesteuerung», «Internationale Steuerlehre» «International Taxation», «Davki in davčna politika v EU»), such as: Sveučilište u Torinu, Sveučilište Bocconi, Friedrich-Alexander Sveučilište u Erlangen-Nuernbergu, Europa Sveučilište Viadrina, Sveučilište u Anconi, Sveučilište u Ljubljani...

Course content

The entire curriculum comprises tax systems and policies of the developed countries and transition countries, with emphasis on the EU, and comparison of their tax systems with the tax system of Croatia. The entire material is structured in the same way – all the chapters are comparative ones and case studies of some countries are added. Tax burden and tax structure; Tax base (of direct taxation): income or consumption; standard model; alternative model. Personal income tax : taxation of labor; taxation of saving (capital income).

Integration of personal income tax and corporate income tax. Corporate income tax: tax base and rate; tax incentives and FDI; Social security contributions; VAT: basic elements; effects and trends; EU harmonization; Excise taxes ; Property taxation; property taxes (net wealth, real estate); estate, inheritance and gift taxes; Environmental taxes; Avoidance of international double taxation. Tax harmonization/coordination in the EU (indirect, direct taxes). Harmful tax competition: EU measures (Code of conduct, State aid); OECD measures; International sources of tax information (current publications, web pages);

Modes of instruction (mark in bold)

Lectures

Seminars

and workshops

Exercises

Independent work

Multimedia and the Internet

Distance learning

Consultations

Laboratory work

Tutorials

Field work

Development of general and specific competences, knowledge and skills

The students should acquire knowledge on taxation systems and policies of developed and transitional countries, especially the EU countries and the tax harmonization/coordination within the EU. The course aims to develop students’ competence on tax aspects of international business, especially in relation to the problems of international double taxation and choice of business location. The students should gain skills and knowledge concerning taxation issues and policies needed for a career in public sector institutions responsible for tax systems and policy.