english for tax administration iv. general info lecturer: dr. sc. marijana javornik Čubrić ...
TRANSCRIPT
General info
Lecturer: Dr. sc. Marijana Javornik Čubrić
Classes: Tuesday 11:30-12:30 Office hours: Tuesday 10:00 –
11:00, Room No. 6 Contact:
Coursebook
M. Javornik Čubrić, English for Tax Administration Study, Društveno veleučilište u Zagrebu, 2009.
Units 6-9
Course outline
March 5 Introduction and revision of the Croatian tax system
March 12 e-Taxes March 19 The European Union March 26 The European Union - institutions April 2 Economic and Monetary Union and the Euro April 16 OLAF April 23 Taxation in the EU April 30 The European Court of Auditors May 7 Revision May 14 Mid-term examination May 21 Presentations May 28 Final revision and signatures
Presentations
1-3 students Duration: up to 15 minutes At least two sources (one written) Notes allowed; reading is not Draft to be sent one week in
advance
Suggested topics
Changes in the Croatian tax system Croatia in the EU EU today Taxation in various European
countries
Croatian tax system
Croatian tax system includes the following taxes:
Corporate ________ tax Personal _________ tax Value-_______ tax Special taxes (________ duties) Real estate _______ tax Levies on the organisation of ____________
Croatian tax system includes the following taxes:
Corporate income tax Personal income tax Value-added tax Special taxes (excise duties) Real estate transfer tax Levies on the organisation of games fo
chance
VAT
Old VAT rates: 0, 10, 23% New VAT rates: 0, 13, 25% The Croatian VAT rate on restaurants,
catering services, newspapers and journals is to rise from 10% to 13%. The announcement was made as part of a range of measures in the 2014 Economic Plan. The rates will rise on 1 January 2014.
PIT
PIT is paid on worldwide income in case of _____________ in Croatia.
Two types of taxpayers are: _____________ and __________
PIT is based on the income earned for _________ work, _________ activities and from ___________ rights
PIT is paid on worldwide income in case of tax residency in Croatia.
Two types of taxpayers are: residents and non-residents
PIT is based on the income earned for paid work, independent activities and from property rights
Oil, tobacco products, alcoholic and non-alcoholic beverages, beer, coffee, automobiles and other motor vehicles, vessels and aircraft, luxury products
Translate the following terms:
Izbjegavanje poreza Utaja poreza Porezna olakšica Oslobođenje od poreza Porezna obveza Porezni propisi
Izbjegavanje poreza – tax avoidance Utaja poreza – tax evasion Porezna olakšica – tax benefit Oslobođenje od poreza Porezna obveza – tax liability Porezni propisi – tax provisions
Translate the following:
VAt taxpayer is any legal and natural person (entrepreneur) delivering goods or performing services. Any importer or exporter of goods is also a taxable person.