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 2024/2025 Autumn semester

Maret Güldenkoh (language of instruction:Estonian)

lecturer of 2024/2025 Spring semester

Not opened for teaching. Click the study programme link below to see the nominal division schedule.

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

Study programmes containing that course

Politics and Governance (RIPGB/23.YK)
Public and Business Management (RIHKB/23-o.YK)
Public and Business Management (RIHKB/23-t.YK)
Public and Business Management (RIHKB/22-t.YK)
Public and Business Management (RIHKB/22-o.YK)
Politics and Governance (RIPGB/22.YK)
Politics and Governance (RIPGB/21.YK)
Public and Business Management (RIHKB/21.YK)
Public and Business Management (RIHKB/20.YK)
Politics and Governance (RIPGB/20.YK)
Politics and Governance (RIPGB/19.YK)
Public and Business Management (RIHKB/19.YK)
Public and Business Management (RIHKB/18.YK)
Politics and Governance (RIPGB/18.YK)
Public and Business Management (RIHKB/17.YK)
Politics and Governance (RIPGB/17.YK)
Politics and Governance (RIPGB/16.YK)
Public and Business Management (RIHKB/16.YK)
History (AIAJB/15.HT)
Public and Business Management (RIHKB/15.YK)
History (AIAJB/14.HT)
Public and Business Management (RIHKB/14.YK)
History (AIAJB/13.HT)
Politics and Government (RIRIB/13.YK)
Public and Business Management (RIHKB/13.YK)
History (AIAJB/12.HT)
Teacher of History and Civic (AIAOM/13.HT)
Politics and Government (RIRIB/12.YK)
Public and Business Management (RIHKB/12.YK)
Public and Business Management (RIHKB/11-1.YK)
Teacher of History and Civic (AIAOM/12.HT)
Politics and Government (RIRIB/11.YK)
Public and Business Management (RIHKB/11.YK)
Humanities (KKHB/11.HT)
Politics and Government (RIRIB/10-2.YK)
Public and Business Management (RIHKB/10.YK)
Politics and Government (RIRIB/10.YK)
Politics and Government (RIRIB/10-3.YK)
Politics and Government (RIRIB/10-4.YK)
Politics and Government (RIRIB/10-1.YK)
Marketing (AKMRB/10.YK)
Law (AKOB/09.YK)
Politics and Government (RIRIB/00.YK)
History (AIAJB/00.HT)