Taxes and customs
Structure of the study program
The study program Taxes and Customs educates professional staff who will be trained for various jobs in the field of taxes and customs. As its final outcome, it implies the acquisition of adequate applicable knowledge, skills and abilities that will enable students to work independently in the profession, as well as for further individual professional development.
After completing the study program Taxes and Customs, you acquire the professional title – Professional Economist in the field of taxes and customs in accordance with the Law on Higher Education and the list of professional, academic and scientific titles.
The study program Taxes and Customs is structured in such a way that in the first year students are provided with fundamental knowledge in the field of general economics, management and basics of law, while in the second and third year of study they study subjects that enable the acquisition of professional and applied knowledge and skills. customs system and policy, foreign trade and foreign exchange operations, customs administrative procedure, determination and collection of public revenues, tax system and policy, etc. Students have the opportunity to choose elective courses that best suit their affinities and abilities, as well as the needs of their future job. By choosing tax administrations or customs offices in which they will perform professional practice, students are able to influence a part of their educational program. Studies are conducted through the form of theoretical teaching,practical exercises and professional practice.
Objectives of the study program
Education of experts who will be trained to perform tasks from the customs system, customs administrative procedure, foreign trade and foreign exchange operations, as well as performing tasks of determining and collecting public revenues, tax bookkeeping and records, and the tax system and policy. The program is based on modern achievements in the study of materials in the field of public finance.
The main goals of the study program Taxes and Customs are:
- Providing meaningful and quality education, as well as training young professionals for successful operation and solving problems in the field of public finance, fiscal economy and customs business,
- Opportunity for students to direct their interests through a larger number of elective courses.
- Specific objectives of the study program Taxes and Customs:
- Enabling students to work independently in tax and customs operations;
- Training of staff for problem solving and decision making in the field related to public revenues and public expenditures,
- Training students to know the organizational structure of the Tax and Customs Administration,
- Training students to work in revenue administrations and their branches in the control of calculation and collection of taxes,
- Training students to work in customs administrations, to control customs goods, conduct customs procedures, calculation and control of import duties, and
- Enabling students to make decisions at the level of tax and customs operations that require vocational education.
Competencies of graduate students
With the successful realization of the goals of the study program Taxes and Customs, students form general and subject – specific competencies that will enable them to adequately respond to the challenges and tasks of a turbulent business environment.
General competencies that students acquire by mastering this study program are:
- Ability to analyze, synthesize and predict solutions and consequences,
- Ability to master research methods, procedures and processes,
- Ability to apply knowledge in practice,
- Ability to be up to date and
- Ability for professional ethics.
Acquisition of subject-specific competencies will enable them to master and perform the following business tasks:
- Implementation of legislation in the field of taxes and customs,
- Management of supporting documentation and execution of complete tasks in the field of customs and foreign exchange operations,
- Self-completion of transport, commercial and customs documents, and
- Calculation of value added tax and other public revenues.
Upon completion of the study program, students will be able to:
- Understand the functioning of public finances that are necessary to finance public needs,
- They work independently on the tasks of determining and collecting public revenues,
- They are professionally engaged in the implementation of budget policy,
- Perform regular and forced collection of taxes, import and other duties,
- They work independently in customs offices, customs offices, shipping companies, at border crossings, and
- They independently keep statistical data on turnover, import, export.
Curriculum – Taxes and Customs
|R. no.||Code||SCHOOL SUBJECT||Semester||ECTS|
|And the year|
|1.||PC0117||Economy||3 + 1||7|
|2.||PC1209||Management||2 + 1 + 1||7|
|3.||PC2117||Informatics||3 + 1 + 1||7|
|4.||PC0103||English language I||2 + 2||5|
|5.||PC4114||Practical classes 1||0 + 1 + 2||4|
|6.||PC0127||Quantitative methods||3 + 1 + 1||6|
|7.||PC1127||Business economics||3 + 2||7|
|8.||PC2127||Accounting||2 + 1 + 1||6|
|9.||PC0206||Practical classes 2||2 + 2||4|
|Elective courses (one of four)|
|1.||PC0211||sociology||2 + 1||5|
|2.||PC0212||Italian language||2 + 1||5|
|5.||PC1303||Fundamentals of law||2 + 1||5|
|In total||20 + 12 + 8||60|
|1.||PC1237||Tax system and policy||2 + 1 + 1||6|
|2.||PC3237||Public administration information systems||3 + 1 + 1||7|
|3.||PC2236||Marketing||2 + 1 + 1||5|
|4.||PC2404||Business law||3 + 2||7|
|5.||PC2306||Practical classes 3||0 + 2||3|
|6.||PC2247||English language II||2 + 2||5|
|7.||PC1246||Customs system and policy||2 + 1 + 1||6|
|8.||PC0245||Monetary and public finances||2 + 1 + 1||6|
|9.||PC3245||Professional practice 2||5|
|Elective courses (two out of four)|
|1.||PC2411||Determination and collection of public revenues||2 + 2||5|
|2.||PC5245||Tax accounting and records||2 + 2||5|
|3.||PC6245||International transport, forwarding and insurance||2 + 2||5|
|4.||PC7245||Control and audit||2 + 2||5|
|In total||20 + 15 + 5||60|
|1.||PC0356||Foreign trade business||3 + 1 + 2||6|
|2.||PC1355||English III||2 + 2||5|
|3.||PC2356||Business communications||2 + 2||5|
|4.||PC2355||Customs tariff||3 + 1 + 2||6|
|5.||PC2605||Professional practice 3||5|
|6.||PC1366||E-business||2 + 1 + 1||5|
|7.||PC0365||Local government financing||2 + 1 + 1||6|
|Elective courses (two of four)|
|1.||PC2513||Administrative Law||3 + 1 + 2||6|
|2.||PC2508||Customs administrative procedure||3 + 1 + 2||6|
|2.||PC2501||Financial management||3 + 1 + 2||6|
|4.||PC1309||Customs and foreign exchange operations||3 + 1 + 2||6|
|In total||20 + 10 + 10||60|