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Institute of Information Engineering, Automation, and Mathematics
Syllabus: Fundamentals of Tax System
Information sheet
/
ECTS
Course unit code:
N424Z6_4B
Course unit title:
Fundamentals of Tax System
Mode of completion and Number of ECTS credits:
Exm (2 credits)
Course contents:
The concept of tax, functions of taxes in fiscal governmental politics
Classification of taxes
Tax subject
Tax object
Tax basis
Tax rate
Secondary tax elements
Tax system in Slovak republic
Value added tax
Excise duties
Income tax
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