|
Academic staff member responsible for the design of the course syllabus
(name, surname, academic title/scientific degree, email address and signature)
|
NA
|
|
Main Course Lecturer (name, surname, academic title/scientific degree, email address
and signature) and Office Hours:
|
Assoc.Prof.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
|
| Teaching Assistant(s) 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: |
|
| 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 |
GENERAL KNOWLEDGE REGARDING THE TAXES
|
| 2 |
WHAT ARE THE DIRECT AND INDIRECT TAXES
|
| 3 |
WHAT ARE THE SOURCES OF LAW IN THE FIELD OF TAXES
|
| 4 |
WHICH ARE THE MAIN TAXES IN THE ALBANIAN TAX SYSTEM
|
| 5 |
WHAT ARE THE DIFFERENCES BETWEEN LOCAL AND NATIONAL TAXES
|
| 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. |
| No |
Program Competencies |
Cont. |
| Master of Science in Banking and Finance Program |
| 1 |
The students gain the ability to look at the problems of daily life from a broader perspective with an increased awareness of the importance of moral/ethical considerations and professional integrity in the workplace. |
4 |
| 2 |
They develop a broader understanding of banking and finance including concepts, theories, and analytical tools that serve both in national and international markets. |
3 |
| 3 |
They are able to apply advanced valuation models to estimate the price of different financial assets as well as evaluate multinational business firms. |
2 |
| 4 |
They are able to apply different investment techniques and form portfolios that would generate higher returns by decreasing the unsystematic risk level. |
4 |
| 5 |
They have advanced knowledge of the regulatory framework and functioning of the banking system, international banking, central banking and the conduct of monetary policy. |
3 |
| 6 |
They are able to conduct advanced financial analysis and use the results in the decision-making process of business firms. |
2 |
| 7 |
They are able to understand and use advanced economic theories and tools to solve economic problems in banking and financial services industry. |
4 |
| 8 |
They have the ability to utilize accounting, financial and economic data as well as other information to solve complex and unstructured business problems by using advanced econometric and statistical models. |
3 |
| 9 |
They develop their ability to think critically, do advanced and independent research, analyze, interpret results, draw conclusions, and communicate effectively, both individually and as part of a team. |
4 |
| 10 |
They are provided with opportunities to acquire the necessary skills and competencies to move on to further study within the discipline. |
4 |
