Acquiring theoretical and institutional knowledge about taxes and tax planning. Recognizing the importance of applying the tax system. Argumented linking of tax reform activities and effects on the national economy on the example of the Republic of Croatia. Adoption of practical knowledge related to all aspects of taxation.
1. Taxes and tax system
1.1. Historical overview
1.2. Tax terminology
1.3. Tax planning processes
2. Basic and modern principles of taxation
3. Tax system of the Republic of Croatia
4. Taxation of a legal entity
5. Taxation of natural persons and craftsmen
6. The impact of transfer pricing policy on tax planning
7. Double taxation and double taxation treaties
8. Tax harmonization in the European Union
1. Determine the significance and impact of the tax system on the national economy
2. Compare the taxation activities of different legal entities
3. Critically assess the importance of transfer pricing policy on tax planning
4. Assess contemporary tax trends and the dynamics of tax harmonization
5. Valorize the role of tax planning in financial management
