Veidlapa Nr. M-3 (8)
Study Course Description
Money Flow and Tax Accounting
Course Code
JF_512
Branch of Science
Law
ECTS
3.00
Target Audience
Civil and Military Defense; Juridical Science
LQF
Level 6
Study Type And Form
Full-Time; Part-Time
Study Course Implementer
Course Supervisor
Ļubova Švecova
Structure Unit Manager
Ieva Puzo
Structural Unit
Faculty of Social Sciences
Contacts
Dzirciema street 16, Rīga, szf@rsu.lv
About Study Course
Objective
To provide knowledge and develop competences about the importance of tax policy in the development of the national economy, the necessity of evaluating and using cross-sectoral analytical data in the decision-making process, the specifics of international cooperation coordination and adoption of 'good practices'.
Completion of the course helps students acquire knowledge and practical skills in solving legal and economic problems of increased complexity in the work of organizations through the prism of tax instruments.
Preliminary Knowledge
Learning the basics of accounting and taxation.
Learning Outcomes
Knowledge
1.As a result of the study course, students understand the financial flow and its importance in tax accounting, the importance of tax policy and its impact on the development of the national economy. Understands the influence of the European Union on innovations and their importance in the development of the national economy, strengthening of competitiveness and export growth. Familiar with the current issues of the global financial ecosystem: digitization, algorithmization, artificial intelligence, orients himself in the field of global financial flows and institutions, regulation, management and compliance, as well as in criminal law aspects.
Skills
1.As a result of the study course, students will be able to use theoretical knowledge of risk modeling and process management organization from the aspect of economic security, will be able to identify tax optimization and tax fraud schemes of international jurisdictions, will use analytical intelligence products, preventing and combating criminal offenses in the economy.
Competences
1.As a result of learning the study course, students will be able to analyze and integrate innovative cooperation models and technologies at work, will ensure the use of a risk-based approach in the organization's internal work and external communication. The organization will apply high standards of professional ethics in the management process, will be able to independently develop the principles of integrity and ecosystem responsibility, contributing to raising the reputation of the police officer.
Assessment
Individual work
|
Title
|
% from total grade
|
Grade
|
|---|---|---|
|
1.
Individual work |
-
|
-
|
|
Literature analysis; development of summaries, completion of homework, group work - scheme analysis, individual report.
|
||
Examination
|
Title
|
% from total grade
|
Grade
|
|---|---|---|
|
1.
Examination |
-
|
-
|
|
Attending lectures and seminars is mandatory. Development of summaries - 20%. Report - 20%. Participation in seminars (activity and quality of answers) - 20%. Exam - 40%.
|
||
Study Course Theme Plan
FULL-TIME
Part 1
-
Lecture
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
Study course introduction (information about course content and requirements, tasks to be performed in the study course).
What is tax policy. The importance of tax policy for ensuring targeted economic growth.
|
-
Lecture
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
Study course introduction (information about course content and requirements, tasks to be performed in the study course).
What is tax policy. The importance of tax policy for ensuring targeted economic growth.
|
-
Lecture
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
The importance of cash flow in accounting, business accounting.
|
-
Lecture
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
The influence of the European Union on innovations and their importance in the development of the national economy, strengthening of competitiveness and growth of exports, increase of the mass of taxes collected in the state budget.
|
-
Lecture
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
Administrative regulation, the level of bureaucratic obstacles in various sectors, the digitalization of public administration and the transition to a "zero bureaucracy" approach. Analysis of the existing situation, evaluation of specific examples.
|
-
Lecture
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
The importance of the financial sector in the development of the national economy, in increasing the competitiveness of companies. The injection of criminally obtained funds into the economy and the financial sector, the associated risks, their identification and prevention.
|
-
Lecture
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
The importance of the financial sector in the development of the national economy, in increasing the competitiveness of companies. The injection of criminally obtained funds into the economy and the financial sector, the associated risks, their identification and prevention.
|
-
Class/Seminar
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
Law enforcement system, capacity of law enforcement agencies, mutual cooperation. Digital solutions in research, expertise, introducing innovative, result-oriented and economic solutions in all institutions.
|
-
Lecture
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
Current issues of the global financial ecosystem, digitization, algorithmization, artificial intelligence.
Global finance and institutions. Regulation, Governance and Compliance.
Risk modeling and process management.
|
-
Lecture
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
Cross-jurisdictional tax optimization, tax fraud schemes, organized crime and the importance of analytical intelligence in preventing and combating economic crime.
|
-
Lecture
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
Development of principles of professional ethics, integrity and responsibility of the ecosystem, promotion of compliance to raise Latvia's international reputation.
|
-
Lecture
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
Financial investigation algorithms.
|
-
Class/Seminar
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
Analysis of international schemes.
|
-
Lecture
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
Methodology of investigation of criminal offenses committed in the economy and peculiarities of combating them.
|
-
Class/Seminar
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
Methodology of investigation of criminal offenses committed in the economy and peculiarities of combating them.
|
Total ECTS (Creditpoints):
3.00
Contact hours:
32 Academic Hours
Final Examination:
Exam
PART-TIME
Part 1
Total ECTS (Creditpoints):
3.00
Contact hours:
12 Academic Hours
Final Examination:
Exam
Bibliography
Required Reading
1.
K.Ketnrs. „Nodokļi un nodevas Latvijā un Eiropā”. 2014.
2.
K.Ketners, O.Lukašina. „Nodokļi Eiropas Savienībā un Latvijā”. 2015.
3.
SIA „Merkūrijs Lat”, U.Krastiņš, V.Liholaja. „Salīdzināmās krimināltiesības Igaunija Latvija Lietuva”. 2004. (akceptējams izdevums)
4.
Tiesu namu aģentūra, Krogzeme, H. Finanses un nodokļi. Rīga, RTU izdevniecība, 2010. (akceptējams izdevums)
Additional Reading
1.
Satversme, Krimināllikums, Kriminālprocesa likums, Operatīvas darbības likums, likums Par policiju, likums Par Valsts ieņēmumu dienestu, Noziedzīgi iegūtu līdzekļu legalizācijas un terorisma un proliferācijas finansēšanas novēršanas likums, Dabas resursu likums, Komercdarbības likums, Likums Par nodokļiem un nodevām, Uzņēmumu ienākuma nodokļa likums, Pievienotās vērtības nodokļa likums.
Other Information Sources
1.
Eiropas pusgada tematiskā faktu lapa cīņa pret agresīvu nodokļu plānošanu.
2.
Izvairīšanās no nodokļu nomaksas tiesiskie aspekti.
3.
Izvairīšanās no nodokļu nomaksas. Iespējamās tendences.
4.
Vispārīgas pazīmes, indikatori, kas var liecināt par neparastiem vai aizdomīgiem darījumiem.