The Taxation of a Rural Enterprise (5cr)

Objective

Students will get acquainted to the principles and methods of agricultural taxation and also the planning of agricultural taxation pased on MVL, forest taxation pased on TVL and to the taxation on country enterprise based on EVL. Students will also get the basic information from VAT, property taxes and transfer taxes.

Content

1. Agricultural taxation
2. Forest taxation
3. Business taxes and the value of funds
4. Other sectors of taxes

Assessment criteria, satisfactory (1)

Grading will be announced during the course.

Materials

In the studies there are used basic textbooks, lawtexts, material made by the teachers and also exersicetask cases.

Teaching methods

Lectures, single and group tasks with the principles of co-operative learning.