Veidlapa Nr. M-3 (8)
Study Course Description
Financial and Tax Law
Course Code
JF_050
Branch of Science
Law; Theory and History of Rights
ECTS
3.00
Target Audience
Juridical Science
LQF
Level 6
Study Type And Form
Full-Time; Part-Time
Study Course Implementer
Course Supervisor
Tatjana Jukna
Structure Unit Manager
Ieva Puzo
Structural Unit
Faculty of Social Sciences
Contacts
Dzirciema street 16, Rīga, szf@rsu.lv
About Study Course
Objective
Develop students’ understanding of tax and duty law sources, concepts, basic principles, theories, subjects and objects, tax relations and their legal regulation, as well as the ability to apply legal remedies in these issues and to apply the acquired knowledge in practical handling of problems of a legal nature.
Preliminary Knowledge
Administrative Law and Process, Law Enforcement Authorities, Commercial Law.
Learning Outcomes
Knowledge
1.The student is able to demonstrate basic and specialised knowledge of financial and tax law and a critical understanding of that knowledge; is able to demonstrate the understanding of the key concepts and regularities of financial and tax law.
Skills
1.The student is able to apply legal remedies in tax administration and budgeting issues, and to use the acquired knowledge in practical handling of legal issues; is able to demonstrate the scientific approach to solving problems and to take decisions and find solutions in uncertain circumstances.
Competences
1.The student is able to focus on financial and tax law, obtain, select and analyse information independently and use it in solving a professional issue, understands the professional risk of the legal profession, and is able to act ethically in practical situations.
Assessment
Individual work
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Title
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% from total grade
|
Grade
|
|---|---|---|
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1.
Individual work |
-
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-
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|
During the course student will have to:
1) complete tests in e-environment (independent work). Time for accomplishing the test is limited.
2) write an essay. Student must express their thoughts in the essay, own subjective attitude towards the reviewed question which is researched beforehand (literature, normative acts, court practice). The essay has to be short and concise. Whole paragraph quotation is not supported as it leads to critical surpass of quotations;
3) acquire literature and normative regulations.
Students, who have not completed the essay or passed tests by the date of the examination, will not be allowed to take the examination.
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Examination
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Title
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% from total grade
|
Grade
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|---|---|---|
|
1.
Examination |
-
|
-
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2.
Examination |
-
|
-
|
|
Examination: 50%; essay: 30%; tests: 20%.
Examination is in a test format. The use of auxiliary material and devices during the examination is not allowed.
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Study Course Theme Plan
FULL-TIME
Part 1
-
Lecture
|
Modality
|
Location
|
Contact hours
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|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
Introduction to financial and tax law: types of money. Money and finance. The place of financial law among other legal disciplines. Structure of financial law.
|
-
Lecture
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
Legal relations of finances, their elements. Financial regulations. Financial activities and financial policy. Forms of financial control.
|
-
Lecture
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
Legal relations of finances, their elements. Financial regulations. Financial activities and financial policy. Forms of financial control.
|
-
Unaided Work
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
Off site
|
E-Studies platform
|
0
|
Topics
|
Legal relations of finances, their elements. Financial regulations. Financial activities and financial policy. Forms of financial control.
|
-
Lecture
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
Budget Law: the concept and types of the budget. The budget process. Financial management concept. Financial control.
|
-
Lecture
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
Budget Law: the concept and types of the budget. The budget process. Financial management concept. Financial control.
|
-
Unaided Work
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
Off site
|
E-Studies platform
|
0
|
Topics
|
Budget Law: the concept and types of the budget. The budget process. Financial management concept. Financial control.
|
-
Lecture
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
Tax law as a sub-sector of financial law. Sources of tax law. Tax policy and principles of tax policy The concept of taxes and duties. Tax and duty system. Classification of taxes. Mandatory and optional elements of taxation.
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-
Class/Seminar
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
Tax law as a sub-sector of financial law. Sources of tax law. Tax policy and principles of tax policy The concept of taxes and duties. Tax and duty system. Classification of taxes. Mandatory and optional elements of taxation.
|
-
Lecture
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
Taxpayers, their rights and obligations. Tax administration. Tax administration, its rights and obligations.
|
-
Class/Seminar
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
Taxpayers, their rights and obligations. Tax administration. Tax administration, its rights and obligations.
|
-
Class/Seminar
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
Taxpayers, their rights and obligations. Tax administration. Tax administration, its rights and obligations.
|
-
Unaided Work
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
Off site
|
E-Studies platform
|
0
|
Topics
|
Taxpayers, their rights and obligations. Tax administration. Tax administration, its rights and obligations.
|
-
Lecture
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
Income tax system. Personal income tax, Corporate income tax, Micro-enterprise tax, State social insurance contributions (SSIC), Solidarity tax.
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-
Class/Seminar
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
Income tax system. Personal income tax, Corporate income tax, Micro-enterprise tax, State social insurance contributions (SSIC), Solidarity tax.
|
-
Lecture
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
Insights into individual taxes of the Republic of Latvia, Real estate tax, Natural resource tax, Lottery and gambling tax, Vehicle operation tax and Company car tax, VAT, Excise duty.
|
-
Class/Seminar
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
Insights into individual taxes of the Republic of Latvia, Real estate tax, Natural resource tax, Lottery and gambling tax, Vehicle operation tax and Company car tax, VAT, Excise duty.
|
-
Unaided Work
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
Off site
|
E-Studies platform
|
0
|
Topics
|
Insights into individual taxes of the Republic of Latvia, Real estate tax, Natural resource tax, Lottery and gambling tax, Vehicle operation tax and Company car tax, VAT, Excise duty.
|
-
Lecture
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
Subject, aims and objectives of the financial regulation of the financial market. Basic principles for the functioning of the financial market. Financial market infrastructure and participants. Basic principles of the activities of financial market participants and the financial regulation. Operation of depositor and investor protection systems.
|
-
Unaided Work
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
Off site
|
E-Studies platform
|
0
|
Topics
|
Subject, aims and objectives of the financial regulation of the financial market. Basic principles for the functioning of the financial market. Financial market infrastructure and participants. Basic principles of the activities of financial market participants and the financial regulation. Operation of depositor and investor protection systems.
|
-
Lecture
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
Prevention of money laundering. The concept. Duties of taxpayers in the field of sound management of risks related to money laundering and financing of terrorism.
|
-
Unaided Work
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
Off site
|
E-Studies platform
|
0
|
Topics
|
Prevention of money laundering. The concept. Duties of taxpayers in the field of sound management of risks related to money laundering and financing of terrorism.
|
Total ECTS (Creditpoints):
3.00
Contact hours:
32 Academic Hours
Final Examination:
Exam (Written)
PART-TIME
Part 1
-
Unaided Work
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
Off site
|
E-Studies platform
|
0
|
Topics
|
Legal relations of finances, their elements. Financial regulations. Financial activities and financial policy. Forms of financial control.
|
-
Unaided Work
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
Off site
|
E-Studies platform
|
0
|
Topics
|
Budget Law: the concept and types of the budget. The budget process. Financial management concept. Financial control.
|
-
Class/Seminar
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
Taxpayers, their rights and obligations. Tax administration. Tax administration, its rights and obligations.
|
-
Unaided Work
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
Off site
|
E-Studies platform
|
0
|
Topics
|
Taxpayers, their rights and obligations. Tax administration. Tax administration, its rights and obligations.
|
-
Unaided Work
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
Off site
|
E-Studies platform
|
0
|
Topics
|
Insights into individual taxes of the Republic of Latvia, Real estate tax, Natural resource tax, Lottery and gambling tax, Vehicle operation tax and Company car tax, VAT, Excise duty.
|
-
Unaided Work
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
Off site
|
E-Studies platform
|
0
|
Topics
|
Subject, aims and objectives of the financial regulation of the financial market. Basic principles for the functioning of the financial market. Financial market infrastructure and participants. Basic principles of the activities of financial market participants and the financial regulation. Operation of depositor and investor protection systems.
|
-
Unaided Work
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
Off site
|
E-Studies platform
|
0
|
Topics
|
Prevention of money laundering. The concept. Duties of taxpayers in the field of sound management of risks related to money laundering and financing of terrorism.
|
Total ECTS (Creditpoints):
3.00
Contact hours:
10 Academic Hours
Final Examination:
Exam (Written)
Bibliography
Required Reading
1.
Tiesu prakses apkopojums nodokļu tiesību vispārīgajos jautājumos (judikatūras atziņas un aktuālā tiesu prakse: 2005.–2018.gada augusts)
2.
Dišlers, K. Nodokļu tiesība. //Tieslietu Ministrijas Vēstnesis. 1938
3.
Mucenieks, P., Budžeta tiesības. // Tieslietu Ministrijas Vēstnesis 1923.01.04
4.
Eiropas nodokļi Latvijā. Rīga: Latvijas ekonomists / anno 1992, Ernst & Young, 2004. [un vēlākie izdevumi].
5.
Eberts, D., Freija, I., Jarve, K. [u.c.]. Eiropas Savienības tiesību piemērošana. Rokasgrāmata praktizējošiem juristiem. Zinātniskā redaktore Dace L.Lutere-Timmele. [B.v.]: Tiesu Nama Aģentūra, 2007. [un vēlākie izdevumi].
6.
Ketners, K. (2014) Eiropas Savienības nodokļu politika: mācību līdzeklis. Rīga : RTU Izdevniecība
7.
Kļaviņš, A., Nauda- Kredīts - Bankas. Rīga, P.Mantinieka kartogtāfijas institūta izdevums. 1937
Additional Reading
1.
Tax systems and tax reforms in new EU members. (2012) London; New York: Routledge.
2.
Puriņš, K. Pārskats par nodokļa uzlikšanas tiesībām. // Tieslietu Ministrijas Vēstnesis 1928. 01.10 - 1928.01.12
3.
Lazdiņš, J. Ievads nodokļu tiesībās. // Jurista Vārds. 2006. 10. oktobrī – Nr. 40 (443), 1.–7. lpp; 2006. 17. oktobrī – Nr. 41 (444), 8.–14. lpp.
4.
Lazdiņš, J. Taisnīguma principa ievērošana iedzīvotāju ienākumu aplikšanā ar iedzīvotāju ienākuma nodokli. // Latvijas Universitātes Raksti. Juridiskā zinātne. – 2008. – Nr. 740 – 95.–111. lpp.
5.
Lazdiņš, J., Ketners, K. Tiesu nolēmumu ietekme uz Latvijas nodokļu tiesību dinamiku. // Latvijas Universitātes Žurnāls. 2012. – Nr. 3 – 21.–40. lpp.
6.
Nodokļu ceļvedis. Likumi “Par nodokļiem un nodevām” un “Par uzņēmumu ienākuma nodokli”. [B.v.]: Dienas bizness, Deloitte & Touche, [b.g.] – 1. sēj.
7.
Nodokļu likuma komentāri / nodokļu ceļvedis. Likumu “Par pievienotās vērtības nodokli” un “Par dabas resursu nodokli” komentāri. B.v.: Dienas bizness, Deloitte
Other Information Sources
1.
Normatīvie akti