Syllabus
The Financial law II course comprises the following topics:
- introduction to tax law
- tax administration
- income taxes
- real estate tax,
- road tax and gambling tax
- value added tax
- excise and energy taxes
- charges and other revenues of public budgets
- international taxation
- customs
Annotation
The course, divided into two parts (Financial Law I and II), provides basic information on financial law and financial science. Financial science is an economic discipline dealing with finances and financial activities of public authority.
The topic of financial science is followed by the topic of financial law (which is an individual branch of public law regulating public finances. The course Financial Law I first focuses on the general issues of financial law (e.g. the definition of financial law, sources of financial law, object, subjects and content of financial law, supervisory procedures in financial law, etc.).
Secondly, attention will centre on the sub-branches of financial law, mainly monetary and foreign exchange law, budgetary law, subsidy law, financial system law, banking law, insurance law and capital market law. Financial Law II subsequently deals with tax law in broader sense.