| Statuss(Neaktīvs) | Izdruka | Arhīvs(0) | Studiju plāns Vecais plāns | Kursu katalogs | Vēsture |
| Course title | Tax Planning |
| Course code | Ekon5112 |
| Credit points (ECTS) | 3 |
| Total Hours in Course | 81 |
| Number of hours for lectures | 12 |
| Number of hours for seminars and practical classes | 12 |
| Independent study hours | 57 |
| Date of course confirmation | 03/05/2011 |
| Responsible Unit | Institute of Economics and Finance |
| Course developers | |
| Dr. oec., prof. Inguna Leibus |
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| There is no prerequisite knowledge required for this course | |
| Course abstract | |
| Students familiarize themselves with enlarged knowledge of tax legislation to clear up the possibilities for tax-payers to plan their tax payments. Students learn the tax-payers rights to receive tax allowances and tax holidays, to prolong term of tax payments, to contest the decision of tax administration and the tax administration‘s rights to calculate tax surcharges. | |
| Learning outcomes and their assessment | |
| After studying the course the student will have an in-depth, systematic and structured knowledge in tax planning, tax rebates and incentives, the skills to evaluate, select and apply a procedure for the optimal tax, discounts and preferential use of the expertise, gained through the course of theoretical knowledge and practical skills, independently and with the LR legislation to make decisions and advise company management on tax planning measures in the company. | |
| Compulsory reading | |
| 1. Ketners K. Nodokļu plānošana. RTU, 2007., 115 lpp.
2. Ketners K., Titova S. Nodokļu politika Eiropas Savienības vidē. Rīga: Banku augstskola, 2009., 127 lpp. 3. Ketners K. Nodokļu optimizācijas principi. Merkūrijs LAT, 2008., 116 lpp. 4. Sīpola E. Mūsdienu nodokļu teorija. Rīga: 2001., 159 lpp. |
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| Further reading | |
| 1. Andrejeva V., Ketners K. Valsts ieņēmumu teorijas pamati. RTU, 2007., 351 lpp.
2. Leibus I. Individuālā uzņēmēja grāmatvedība un nodokļi. - Rīga: LID, 2008., 288 lpp. 3. Ketners K., Lukašina O. Nodokļi ES un Latvijā: salīdzinoša analīze un praktiski ieteikumi. Merkūrijs LAT, 2008., 237 lpp. |
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| Periodicals and other sources | |
| 1. Bilance: grāmatvedība, likumdošana, finanses: žurnāls par grāmatvedību, likumdošanu un finansēm. Rīga: Lietišķās informācijas dienests, 2005-. ISSN 1407-5709.
2. Grāmatvedība un Ekonomika. Rīga: Mamuts, 2004-. ISSN 1691-1172. 3. Latvijas Ekonomists. Rīga: Mamuts, 2005-. ISSN 1025-8922. |
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