COURSE INFORMATION Course Title: ALBANIAN TAX LAW

Code	Course Type	Regular Semester	Theory	Practice	Lab	Credits	ECTS
LAW 406	C	8	3	0	0	3	7.5

Lecturer and Office Hours:	Gelanda Shkurtaj 45
Second Lecturer(s):	NA
Teaching Assistant(s) and Office Hours:	NA
Language:	English
Compulsory/Elective:	Elective
Classroom and Meeting Time:
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.

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	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 income tax
14	On double taxation. international treaty on the prohibition of the double taxation.

Prerequisite(s):
Textbook:	LAW ON TAX PROCEDURES N.9920/2008 AMENDED. EUROPEAN TAX LAW.
Other References:
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.
MSc BAF 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