PORESKI POSTUPAK I PORESKA ADMINISTRACIJA

After the student passes this exam, he will be able to: define, recognize and describe the structure of tax law and explain taxes as the most important public revenue of modern states; explain the basic elements of tax law of modern countries, goals, effects of taxes, tax terminology, tax principles, double taxation, tax avoidance as well as other issues of tax law and their application in practice; recognize and define the key elements of certain tax forms (e.g. income tax, profit tax, value added tax, property tax) on a theoretical and practical level - Montenegro and comparative experiences, especially considering the compatibility of Montenegrin tax law with European law union; to acquire knowledge in the field of customs, customs law of Montenegro and customs procedure.