LAW307 Tax Law

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Course Code Course Title Weekly Hours* ECTS Weekly Class Schedule
T P
LAW307 Tax Law 2 1 4 Monday 9-11:50
Prerequisite It is a prerequisite to
Lecturer Kenan Ademović Office Hours Schedule Tuesday 9-12; Thursday 9-11
E-mail kademovic@ius.edu.ba
Phone 00 33 957 480 Office / Room No A F2.18
Assistant
E-mail
Course Objectives This course is designed to introduce students to the intricacies of tax law in Bosnia and Herzegovina (BiH). Topics covered in this course include, but are not limited to: the Bosnian tax system, Value Added Tax (VAT), property tax, indirect taxation, tax reform, and tax justice, including the political and legal uses of the tax instrument to promote equality.
Textbook See list of non-textbook-based main readings (15) and supplementary materials (8) in expanded syllabus for this course
Learning Outcomes After successful  completion of the course, the student will be able to:
  1. Define and recall fundamental doctrines relating to Bosnian constitutional and legal systems.
  2. Describe, discuss, and explain key features of the Bosnian tax system as well as VAT and property tax in BiH
  3. Sketch the law on indirect taxation in BiH and the link between personal income tax and social security contributions
  4. Appraise tax justice in BiH and the use of the tax system to promote equality in the country
  5. Critically evaluate tax reform in BiH
Teaching Methods The course will involve a combination of lectures, class discussions, video materials, and at least one excursion trip.
WEEK TOPIC REFERENCE
Week 1 Refresher on the Bosnian constitutional system(s) Readings under (A) in supplementary materials
Week 2 Refresher on the Bosnian legal system(s) Readings under (B) supp. Materials
Week 3 Features of the Bosnian tax system, Part I Readings (1)-(2), main reading list
Week 4 Features of the Bosnian tax system, Part II Reading (3) under main reading list
Week 5 Features of the Bosnian tax system, Part III Reading (4) under main reading list
Week 6 Value Added Tax in Bosnia and Herzegovina Readings (5) and (8), main readg list
Week 7 Property Taxation in Bosnia and Herzegovina Readings (6) and (9), main readg list
Week 8 MIDTERM EXAM Covers the preceding materials
Week 9 Law on Indirect Taxation in Bosnia and Herzegovina Reading (7) under main reading list
Week 10 Connection between Personal Income Tax and Social Security Contributions in BiH Reading (15), main reading list
Week 11 Use of the Tax System in BiH to Promote Equality Reading (13), main reading list
Week 12 Tax Justice in Bosnia and Herzegovina Reading (14), main reading list
Week 13 Tax Reform in Bosnia and Herzegovina, Part I Readings (10) and (11), main list
Week 14 Tax Reform in Bosnia and Herzegovina, Part II Reading (12) main reading list; also re-read Reading (3)
Week 15 Excursion Trip and Review for Final Exam
Assessment Methods and Criteria Evaluation Tool Quantity Weight Alignment with LOs
Final Exam 1 30 3,4,5
Semester Evaluation Compenents
Midterm Exam 1 30 1,2
Homework Assignments 2 15 1,2; 3,4,5
Case Analysis and Oral Presentation 1 15 2,3,4,5
Attendance and Class Participation 15 10 1,2,3,4,5
***     ECTS Credit Calculation     ***
 Activity Hours Weeks Student Workload Hours Activity Hours Weeks Student Workload Hours
Lecture Hours 2 15 30 Midterm Exam Study 10 1 10
Tutorials 1 15 15 Final Exam Study 15 1 15
Homeworks 5 2 10 Case Analysis and Oral Presentation 5 1 5
Attendance 1 15 15
        Total Workload Hours = 100
*T= Teaching, P= Practice ECTS Credit = 4
Course Academic Quality Assurance: Semester Student Survey Last Update Date: 29/11/2019
QR Code for https://ecampus.ius.edu.ba/syllabus/law307-tax-law

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