Course code Ekon3118
Faculty Faculty of Business, Management and Economics
Credit points, number of lectures
Credit points ECTS Credit points Total number of auditorium hours Number of lecture hours Number of seminars and practical work hours Number of student independent work hours
2 3 32 8 24 48
E-courses 2EKO3118: Practical training on taxes
Course annotation The aim of the course is to provide the student with knowledge in direct and indirect taxes of the economic activity and their practical application.
The task of the course is to give the knowledge of taxable income types of personal and legal persons, specific features of tax rates application, tax calculation and payment, the preparation tax declarations and submission in the electronic declaration system environment

Language of instruction: Latvian
Course responsible lecturer Ramona Rupeika-Apoga
Results Knowledge
1. understand tax policy and the nature of administration
2. know types of taxable income of natural and legal persons, peculiarities of application of tax rates, procedure of calculation and payment thereof
Skills
3. is able to work with laws and regulations and to determine the taxable object;
4. is able to apply tax rates to different types of transactions;
5. is able to prepare tax returns;
Competencies
6. is able to understand tax functions, tax policy and its interaction with other areas;

7. is able to perform tax calculations under different parameters and analyze the obtained results.
Course plan 1. The personal taxable income L2 S2
2. Annual income declaration S4
3. Corporate income tax L2 S2
4. Corporate income tax declaration S4
5. Value-added tax and declarations L2 S6
6. Natural resources and packaging law enforcement and declarations S2
7. Micro-enterprise tax and declaration L2 S2
8. Electronic Declaration System S2

L - lecture,
S - seminar
Requirements for obtaining credit points Intermediate exams:
1. Solving practical tasks in seminars and preparing and defending Company X tax return - 50%,
Final examination:

2. Written exam - 50%


Study programmes Accounting, Analysis and Audit