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.