EPOKA UNIVERSITY
FACULTY OF LAW AND SOCIAL SCIENCES
DEPARTMENT OF LAW
COURSE SYLLABUS
2023-2024 ACADEMIC YEAR
COURSE INFORMATIONCourse Title: ALBANIAN TAX LAW |
Code | Course Type | Regular Semester | Theory | Practice | Lab | Credits | ECTS |
---|---|---|---|---|---|---|---|
LAW 406 | B | 8 | 3 | 0 | 0 | 3 | 7.5 |
Academic staff member responsible for the design of the course syllabus (name, surname, academic title/scientific degree, email address and signature) | Dr. Gelanda Shkurtaj gshkurtaj@epoka.edu.al |
Main Course Lecturer (name, surname, academic title/scientific degree, email address and signature) and Office Hours: | Dr. Gelanda Shkurtaj gshkurtaj@epoka.edu.al , 45 |
Second Course Lecturer(s) (name, surname, academic title/scientific degree, email address and signature) and Office Hours: | NA |
Language: | English |
Compulsory/Elective: | Elective |
Study program: (the study for which this course is offered) | Master of Science in Banking and Finance |
Classroom and Meeting Time: | |
Teaching Assistant(s) and Office Hours: | NA |
Code of Ethics: |
Code of Ethics of EPOKA University Regulation of EPOKA University "On Student Discipline" |
Attendance Requirement: | |
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. |
BASIC CONCEPTS OF THE COURSE
|
1 | What is the taxation? |
2 | Differences between fiscal and tax law |
3 | What are the sources of the tax Law? |
4 | The Constitutional principles of taxation |
5 | The tax administration |
6 | The principles of the tax administration and tax control |
7 | National and Local taxes |
8 | Tax on profit, tax on added value and tax on wages |
9 | Convention on double taxation |
10 | Royalties and capital gains |
COURSE OUTLINE
|
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 | MID TERMS |
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 income tax |
14 | On double taxation. international treaty on the prohibition of the double taxation. |
Prerequisite(s): | |
Textbook(s): | LAW ON TAX PROCEDURES N.9920/2008 AMENDED. EUROPEAN TAX LAW. |
Additional Literature: | |
Laboratory Work: | N/A |
Computer Usage: | N/A |
Others: | No |
COURSE LEARNING OUTCOMES
|
1 | To understand the principles of taxation |
2 | To know taxpayer's rights and tax administrative procedures |
3 | To learn on value added tax, on income tax. |
4 | To learn on personal income tax, on national taxes, on social and health contributions. |
COURSE CONTRIBUTION TO... PROGRAM COMPETENCIES
(Blank : no contribution, 1: least contribution ... 5: highest contribution) |
No | Program Competencies | Cont. |
Master of Science in Banking and Finance Program |
COURSE EVALUATION METHOD
|
Method | Quantity | Percentage |
Midterm Exam(s) |
1
|
45
|
Final Exam |
1
|
45
|
Attendance |
10
|
|
Total Percent: | 100% |
ECTS (ALLOCATED BASED ON STUDENT WORKLOAD)
|
Activities | Quantity | Duration(Hours) | Total Workload(Hours) |
Course Duration (Including the exam week: 16x Total course hours) | 16 | 3 | 48 |
Hours for off-the-classroom study (Pre-study, practice) | 16 | 5 | 80 |
Mid-terms | 2 | 4.05 | 8.1 |
Assignments | 2 | 9.5 | 19 |
Final examination | 2 | 2.2 | 4.4 |
Other | 4 | 7 | 28 |
Total Work Load:
|
187.5 | ||
Total Work Load/25(h):
|
7.5 | ||
ECTS Credit of the Course:
|
7.5 |
CONCLUDING REMARKS BY THE COURSE LECTURER
|
Student should know the principles that rule the tax system in Albania. Main taxes in our country. A comparative study between different taxes. |