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