Veidlapa Nr. M-3 (8)
Study Course Description
Electronic Commerce and Taxes
Course Code
JF_209
Branch of Science
Law
ECTS
3.00
Target Audience
Juridical Science
LQF
Level 7
Study Type And Form
Full-Time; Part-Time
Study Course Implementer
Course Supervisor
Jānis Grasis
Structure Unit Manager
Ieva Puzo
Structural Unit
Faculty of Social Sciences
Contacts
Dzirciema street 16, Rīga, szf@rsu.lv
About Study Course
Objective
1. To acquaint students with the basic principles, the theoretical and practical aspects of e-business and commerce, which form the foundation for the realisation of e-business.
2. To acquire e-invoicing, models and e-business types, business presentation of the company on the Internet.
3. To comprehend the necessity and effectiveness of virtual business relationships.
4. To familiarise students with the legal framework at national and EU level.
5. To gain knowledge about taxes, tax policy and good practices in the EU.
Preliminary Knowledge
Windows, MS Office, Internet and applications.
Learning Outcomes
Knowledge
1.To know the characteristics of the main categories of e-business, the types and tasks of e-business. To know the varieties and business models of e-commerce, payment systems and business protection on the Internet. To solve tasks from the main directions of the business. To know the overall organisation of e-commerce and to evaluate the performance of commercial companies on the Web.
Skills
1.To know and to be able to use the EU and national legal base, related to tax, fees and tax policy of the EU. To know and choose software for personal finance.
Competences
1.Students gain competency and practical experience in developing and using information and communication technologies in solving regulatory issues in the area of e-commerce, taxes and fees at national and European level.
Assessment
Individual work
|
Title
|
% from total grade
|
Grade
|
|---|---|---|
|
1.
Individual work |
-
|
-
|
|
The course assignment and the case study should be formed as a report, ready for publishing (group work, team up to 4 people).
|
||
Examination
|
Title
|
% from total grade
|
Grade
|
|---|---|---|
|
1.
Examination |
-
|
-
|
|
a) manual assignment – 20%;
b) interim test – 20%;
c) development and presentation of a course assignment – 40%;
d) case study – 20%.
|
||
Study Course Theme Plan
FULL-TIME
Part 1
-
Lecture
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
Basic principles, practical aspects of e-business and electronic commerce that form basis for the realisation of e-business.
|
-
Class/Seminar
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
Electronic commerce legislation.
|
-
Class/Seminar
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
Electronic commerce legislation.
|
-
Lecture
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
E-invoicing – opportunities in a challenging market environment.
Electronic payment systems.
|
-
Lecture
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
E-invoicing – opportunities in a challenging market environment.
Electronic payment systems.
|
-
Lecture
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
E-invoicing – opportunities in a challenging market environment.
Electronic payment systems.
|
-
Class/Seminar
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
Commercial presence of the business on the internet.
|
-
Class/Seminar
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
Commercial presence of the business on the internet.
|
-
Lecture
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
Taxes and tax policy in the EU. Good practices.
|
-
Lecture
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
Protection of information and security in electronic commerce.
|
Total ECTS (Creditpoints):
3.00
Contact hours:
20 Academic Hours
Final Examination:
Exam (Written)
PART-TIME
Part 1
-
Lecture
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
Basic principles, practical aspects of e-business and electronic commerce that form basis for the realisation of e-business.
|
-
Class/Seminar
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
Electronic commerce legislation.
|
-
Lecture
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
E-invoicing – opportunities in a challenging market environment.
Electronic payment systems.
|
-
Class/Seminar
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
Commercial presence of the business on the internet.
|
-
Lecture
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
Taxes and tax policy in the EU. Good practices.
|
-
Lecture
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
Protection of information and security in electronic commerce.
|
Total ECTS (Creditpoints):
3.00
Contact hours:
12 Academic Hours
Final Examination:
Exam (Written)
Bibliography
Required Reading
1.
Petrova, M. ELECTRONIC COMMERCE, Plovdiv, Talant, ISBN 978-619-203-038-4 (EN), 2014
2.
Ketners, K. (2014) Eiropas Savienības nodokļu politika: mācību līdzeklis. Rīga : RTU Izdevniecība.
Additional Reading
1.
Petrova M. E-invoicing in Bulgaria - opportunities in a challenging market environment, V International
2.
Tax systems and tax reforms in new EU members. (2012) London; New York: Routledge.
3.
Organisation for Economic Co-operation and Development (2015). Tax Administration Comparative Information on OECD and Other Advanced and Emerging Economies. Paris: OECD.