|
Academic staff member responsible for the design of the course syllabus
(name, surname, academic title/scientific degree, email address and signature)
|
NA
|
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Lecturer (name, surname, academic title/scientific degree, email address
and signature) and Office Hours:
|
Mimoza Kalia
|
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Second Lecturer(s) (name, surname, academic title/scientific degree, email
address and signature) and Office Hours:
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NA
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| Teaching Assistant(s) and Office Hours: |
NA
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| Language: |
English
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| Compulsory/Elective: |
Elective
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| Classroom and Meeting Time: |
E313, 18:00-20:45
|
| Course Description: |
Albanian Tax Law: The legislative framework of taxation, sources of tax law, enactment of a tax law, tax liabilities and tax responsibility, exemptions and exclusions, individual income tax, corporate tax value added tax, tax stoppage, tax procedures law.
|
| Course Objectives: |
- To understand key concepts in the taxation field;
- To know Albanian tax procedures;
- To learn all the tax types applied in Albania;
- To practice different tax issues in business environment.
|
| Week |
Topics |
| 1 |
Course Introduction |
| 2 |
Principles of taxation |
| 3 |
On tax procedures - general aspects, taxpayer's rights, taxpayer's registration, etc. |
| 4 |
On tax procedures - tax declaration, tax assessment, payments and tax refunds, installment agreement, tax audit and enforce collection |
| 5 |
On tax procedures - sanctions and administrative appeals |
| 6 |
On income tax - Residency, income source, exemptions, recognized and unrecognized expenses |
| 7 |
On income tax - Depreciation, bad debts, fiscal scale, withholding tax, declaration and payment |
| 8 |
On personal income tax - Taxable income, exemptions, tax fees, annual personal declaration |
| 9 |
On value added tax - taxable persons, the supply of goods and services, auto supply of goods and services, transfer economic activity |
| 10 |
On value added tax - the import of goods, place of supply of goods, taxable value, VAT rates |
| 11 |
On value added tax - Exemptions, supplies of zero rate, exports, VAT deductions |
| 12 |
On national taxes - tax types, level of taxes, declaration, agents of taxes |
| 13 |
On social and health contributions - Contributions types, Different categories of contributors |
| 14 |
On social and health contributions - Declarations, Audit, Payments |
| No |
Program Competencies |
Cont. |
| Master of Science in Banking and Finance Program |
| 1 |
The students are gained the ability to look at the problems of daily life from a broader perspective. They gain the needed skills not only to understand economic problems in banking and finance but also to construct a model and defend in meaningful way. |
|
| 2 |
They have knowledge about the finance and banking. |
|
| 3 |
They have knowledge about the money and banking. |
|
| 4 |
They have knowledge about the international finance and banking. |
|
| 5 |
They have ability to use mathematical and statistical methods in banking and finance. |
|
| 6 |
They know how to use computer programs in both daily office usage and statistical data evaluations in banking and finance department. |
|
| 7 |
They have necessary banking and finance skills that needed in private and public sector. |
|
| 8 |
They are intended to be specialist in one of departmental fields that they choose from the list of general economics, finance economics, public finance, corporate finance, finance management, international finance markets and institutions, banking and central banking, international finance and banking, money and banking, international trade and banking. |
|
| 9 |
They have ability to utilize fundamental economic theories and tools to solve economic problems in banking and finance. |
|
| 10 |
They are aware of the fact that banking and finance is a social science and they respect the social perspectives and social values of the society’s ethics. |
|
