Taxation
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Course code
RIM6006.YK
old course code
RIM6006
Course title in Estonian
Maksundus
Course title in English
Taxation
ECTS credits
4.0
Assessment form
assessment
lecturer of 2021/2022  Autumn semester
Indrek Saar (language of instruction:English)
lecturer of 2021/2022  Spring semester
lecturer not assigned
Course aims
The course gives an overview of the history of taxation, the tax system and principles of taxation policy.

Brief description of the course
History of taxation. Tax laws. The rights/obligations of a tax payer and tax collector. Managing taxation in an organisation – revisions, sanctions etc. Ownership taxation theory, real estate and personal estate taxation. Calculating tax value. Theory of insurance tax. Pension insurance, health insurance taxation. Income tax theory. Taxation of capital income, business income. Income statement of natural person and its’ taxation. Consumer tax theory. Vale-added tax. Product taxation – customs and excise duties.
Learning outcomes in the course
Upon completing the course the student:
- knows the essence of taxing;
- is familiar with the Estonian taxation system and the main principles of taxing;
- is able to analyse and understand the taxation research.
Teacher
Indrek Saar
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