The study program Taxes and Customs is harmonized with modern trends and the state of science and profession in the field of taxes and customs and is comparable with similar programs at foreign higher education institutions, especially within the European educational space.
The study program Taxes and Customs is harmonized with several appropriate study programs from European educational institutions, as well as with European standards in terms of enrollment conditions, duration of studies and methods of study. In order to harmonize with the European education system, analyzes of study programs of European higher education institutions were performed.
The study program Taxes and Customs is harmonized with several appropriate study programs from European educational institutions, as well as with European standards in terms of enrollment conditions, duration of studies and methods of study. In order to harmonize with the European education system, analyzes of study programs of European higher education institutions were performed.
STANDARD 1: Structure of the study program
The study program is called Taxes and Customs. The aim of the study program Taxes and Customs is to educate experts who will be trained to perform tasks in the customs system, customs administrative procedure, foreign trade and foreign exchange operations, as well as performing tasks in the field of determining and collecting public revenues, tax accounting and records and tax system. and politics. The program is based on modern achievements in the study of matter in the field of public finance.
Type of study: Basic vocational studies of the first degree.
After successfully mastering the study program Taxes and Customs, the student will be able to:
- applies customs tariffs, tax and customs regulations in practice;
- applies the requirements of international, regional and national customs legislation;
- fills in and submits tax and customs declarations electronically;
- recognize legal possibilities, rights and obligations arising from the tax administrative procedure;
- collects municipal taxes;
- collects municipal taxes and other fees within the competence of local self-governments;
- collects documentation for tax purposes;
- analyzes the flow of tax payments;
- analyzes data from statements and tax returns;
- analyzes factors or circumstances that may lead to tax debts;
- advise taxpayers on issues related to the application of taxes, fees and other mandatory levies in accordance with the regulatory framework;
- writes and receives explanations from competent institutions on tax issues;
- audits the payment of taxes for individuals and legal entities;
- analyzes the risk of taxpayers in order to identify taxable objects for tax control;
- assess the reliability of data in tax returns and reports;
- analyzes the results and efficiency of tax control;
- applies optimal approaches and management methods in accordance with customs and tax legislation;
- applies the customs payment procedure;
- conducts the customs clearance procedure and customs control measures;
- makes decisions regarding the movement of goods across the customs border and the application of customs control measures.
Upon completion of the study program Taxes and Customs, the professional title is acquired – Professional Economist in accordance with the Law on Higher Education and the Rulebook on the List of Professional, Academic and Scientific Titles.
Conditions for enrollment in the study program Taxes and Customs are defined by the Law on Higher Education and Articles 109-116 of the Statute of the Academy of Vocational Studies South Serbia, as well as the Rulebook on Studies of the Blace Business School of Vocational Studies.
The list of compulsory and elective courses in the study program Taxes and Customs with a general content is listed in the Course Book, which is available on the official website.
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 business economics and macroeconomics, management, quantitative methods, while in the second and third year of study they study subjects that enable acquisition of knowledge and skills such as Finance, Fiscal Economics, Economics, Commercial Law, International Business, Public Law and Informatics.
Studies are conducted through lectures, practical exercises and professional practice that students perform in companies and institutions. Teaching is performed through the application of methods of teaching, writing and presenting homework, essays and seminar papers, group discussions, case study analysis, individual and group projects. Active teaching is represented by 600 hours per year, or 20 hours per week.
Studies in the study program Taxes and Customs last for three years (six semesters), after which a total of 180 ECTS points are earned. The study program consists of compulsory and elective courses, professional practice and final work. The point value of each subject is stated in accordance with the European points transfer system and is displayed on the official website. The point value of professional practice is expressed in ECTS points (Professional practice 1 and Professional practice 2 are evaluated with 3 ECTS). The point value of the final paper is expressed in ECTS points (preparation and defense of the final paper is evaluated with 10 ECTS). The scope of studies is expressed by the sum of ECTS points. The sum of 60 ECTS points corresponds to the total average engagement of a student during one school year.
There are no prerequisites for enrolling individual subjects or groups of subjects.
Transfer from other study programs within the same or related fields of study is enabled by using the credit transfer system for subjects of the same or related fields of study.
STANDARD 2: Purpose of the study program
The purpose of the study program Taxes and Customs is the development of experts in the field of tax and customs operations.
The purpose of the study program Taxes and Customs is to educate students to successfully perform jobs:
- in the tax administration, branches and sub-branches for calculation, control and collection of taxes;
- in local tax administrations (all municipalities in the territory of the Republic of Serbia) for calculation, control and collection of taxes for which the local self-government is competent;
- in the customs administration, directorates, customs offices, customs offices, offices and departments for control of customs goods (customs enforcement, calculation and collection of import and other duties, monitoring and protection of copyright and intellectual property rights; detection of customs offenses; keeping records and statistics on trade, imports, exports, etc.);
- in the Free Zones Administration;
- in forwarding and free zones;
- in companies engaged in import and export.
The study program Taxes and Customs provides the acquisition of competencies that are socially justified and useful.
After completing the study program Taxes and Customs, students are trained for the following occupations:
- Customs advisor
- Customs inspector
- Customs browser
- Customs Associate
- Customs agent – freight forwarder
- Tax inspector
- Tax advisor
- Tax Associate
- Tax Police Inspector
- Tax Control Inspector
- Billing Inspector
- Tax accountant
- Taxpayer analyst
- Tax executor
- Inspector of Misdemeanor Affairs
- Associate in tax records.
The purpose of the study program Taxes and Customs is harmonized with the basic tasks and goals of the Blace Business School of Vocational Studies defined in the Quality Assurance Strategy.
STANDARD 3: Objectives of the study program
The study program Taxes and Customs aims at the development of staff who will be trained to work in the tax and customs administration with their knowledge and skills.
The goals of the study program Taxes and Customs relate to training students to:
- works independently as a tax and customs officer;
- controls, calculates and collects taxes;
- controls the correctness of tax returns;
- controls, monitors and keeps tax accounting and records and tax documentation;
- monitors legal and other changes in tax accounting and records;
- performs control over customs goods;
- conducts the customs procedure;
- calculates and controls import duties;
- continuously monitors technological development and application of technology through the introduction of electronic forms in everyday work;
- understand the characteristics and implementation of the concept of e-government;
- understand the functioning and interactivity of freight forwarding, transport and insurance systems;
- understand the basic features of the customs and foreign exchange system;
- understand the types and forms of customs and foreign exchange transactions;
- applies techniques in performing foreign exchange transactions.
The goals of the study program Taxes and Customs are harmonized with the basic tasks and goals of the Blace Business School of Vocational Studies defined in the Quality Assurance Strategy.
STANDARD 4: Competencies of graduate students
By mastering the study program Taxes and Customs, the student acquires general and subject-specific abilities that are in the function of quality professional activities in the field of taxes and customs.
By mastering the study program Taxes and Customs, the student acquires the following general abilities:
- analysis, synthesis and prediction of solutions and consequences;
- mastering methods, procedures and processes;
- application of critical and self-critical thinking and approach in work and solving cases from practice;
- application of knowledge and professional skills in practice, the possibility of independent and team work;
- efficient and correct application of customs laws and procedures in order to provide professional and high quality services;
- development of communication skills, as well as cooperation with the narrower social and international environment;
- recognizing the importance and respect for professional ethics.
By mastering the study program Taxes and Customs, the student acquires the following subject-specific abilities:
- thorough knowledge and understanding of legal regulations in the field of public finance;
- solving problems in the field of tax and customs administration based on scientific methods and procedures;
- monitoring and application of tax and customs regulations;
- understanding the importance of different tax environments, technology and customs and non-customs barriers in international trade;
- development of skills and abilities in the organization of transport of goods in domestic and international transport:
- development of skills and abilities in the use of knowledge in tax and customs administration;
- use of information and communication technologies in mastering knowledge in the field of taxation and customs clearance.
After successfully mastering the study program Taxes and Customs, the student will be able to:
- applies customs tariffs, tax and customs regulations in practice;
- applies the requirements of international, regional and national customs legislation;
- fills in and submits tax and customs declarations electronically;
- fills in transport, commercial and customs documents;
- calculates value added tax and other public revenues;
- collects municipal taxes;
- collects municipal taxes and other fees within the competence of local self-governments;
- collects documentation for tax purposes;
- analyzes the flow of tax payments;
- analyzes data from statements and tax returns;
- analyzes factors or circumstances that may lead to tax debts;
- advise taxpayers on issues related to the application of taxes, fees and other mandatory levies in accordance with the regulatory framework;
- writes and receives explanations from competent institutions on tax issues;
- audits the payment of taxes for individuals and legal entities;
- analyzes the risk of taxpayers in order to identify taxable objects for tax control;
- assess the reliability of data in tax returns and reports;
- analyzes the results and efficiency of tax control;
- applies optimal approaches and management methods in accordance with customs and tax legislation;
- informed on EU and national customs policy issues;
- applies the customs payment procedure;
- conducts the customs clearance procedure and customs control measures;
- organizes the transport of goods in domestic and international transport;
- makes decisions regarding the movement of goods across the customs border and the application of customs control measures.
STANDARD 5: Curriculum
The curriculum of the study program Taxes and Customs is designed in accordance with the objectives of the study program and the Standards for accreditation of study programs.
The curriculum contains a list and structure of compulsory and elective courses, compulsory professional practice and the preparation of a final thesis. In the structure of the study program Taxes and Customs, there are 26 compulsory and 5 elective courses, which are represented by 20.56% in relation to the total number of ECTS points, and the eligibility factor for additional courses provided by the institution is 23.33%. Thus, students in the first year have nine compulsory and one elective course from elective block 1 in which three courses are offered. In the second year of study, nine compulsory and two elective courses are planned, while in the third year, eight compulsory and two elective courses are planned. In the second and third year, students choose two of the four offered subjects from elective block 2, ie 3. The final paper is evaluated with 10 ECTS points, and its preparation and defense is regulated by a special rulebook.
An integral part of the curriculum of the study program Taxes and Customs is the professional practice in the second and third year lasting 90 hours per year, which is realized in economic organizations and public institutions with which the institution has signed cooperation agreements.
Each subject of the curriculum contains the name of the course, type of course, semester in which it is taken, prerequisites for attending the course, goal, learning outcomes, content of the course, recommended literature, teaching methods, number of hours of active teaching, independent student work, evaluation.
Classes of active teaching are represented by 600 hours per year, or 20 hours per week per year of study, of which 50% are hours of lectures and exercises. In the structure of the study program Taxes and Customs, the following groups of subjects are represented in relation to the total number of ECTS points, as follows:
- academic and general education – 16.98%,
- professional – 39.62% i
- professional-applied – 43.40%.
STANDARD 6: Quality, modernity and international compliance of the study program
The study program Taxes and Customs is harmonized with modern trends and the state of science and profession in the field of taxes and customs and is comparable with similar programs at foreign higher education institutions, especially within the European educational space.
The study program Taxes and Customs is harmonized with several appropriate study programs from European educational institutions, as well as with European standards in terms of enrollment conditions, duration of studies and methods of study. In order to harmonize with the European education system, analyzes of study programs of European higher education institutions were performed.
Annexes 6.1, 6.2 and 6.3 contain documentation confirming that the study program Taxes and Customs is harmonized with several foreign study programs, as follows:
- Tax and Audit Study Program at the Faculty of Economics, University of Cooperative Studies in Stuttgart, Germany (Baden-Wurttemberg Cooperative State University Stuttgart);
- Study program Public Sector Management at the Faculty of Administration, University of Ljubljana, Slovenia;
- Business Management – Taxes and Auditing Study Program at the Berlin School of Economics and Law, Germany (Hochschule für Wirtschaft und Recht Berlin).
The following websites contain information about the following higher education institutions:
while the following web pages contain additional information on the compliance of the curriculum of study programs from foreign higher education institutions with the study program Taxes and Customs:
- https://www.dhbw-stuttgart.de/themen/studienangebot/fakultaet-wirtschaft/rsw-steuern-und-pruefungswesen/profil/
- http://www.fu.uni-lj.si/programi/dodiplomski-studij/univerzitetni-studijski-program-upravljanje-javnega-sektorja-1-stopnja//
- https://www.hwr-berlin.de/studium/studiengaenge/detail/38-bwlsteuern-und-pruefungswesen/
STANDARD 7: Student enrollment
manner regulated by the Law on Higher Education, the Statute and the Rulebook on the procedure of student admission.
The candidate for enrollment in the first degree studies in the study program Taxes and Customs takes the entrance exam in two subjects, which he independently chooses from the six offered:
- Mathematics
- Business economics
- Economy
- Statistics
- sociology
- Informatics
The order of candidates for enrollment in the first year of undergraduate studies in the study program Taxes and Customs is determined on the basis of the results achieved at the entrance exam (maximum 60 points) and the general success achieved in secondary education (maximum 40 points).
A candidate who has passed the general matura exam does not take the entrance exam, but the results of the general matura exam are evaluated for this candidate in accordance with the criteria from the competition and in accordance with the law and general acts of the institution.
The right to enroll in the study program Taxes and Customs is acquired by the candidate who is ranked on the ranking list within the number of students determined by the competition, in accordance with the work permit.
STANDARD 8: Student assessment and progress
More detailed exam conditions and other knowledge tests are defined by the Statute and the Rulebook on taking the exam.
The student masters the study program Taxes and Customs by passing the exam, which gives him a certain number of ECTS points.
Each individual subject in the program has a certain number of ECTS points that the student achieves when he successfully passes the exam.
The number of ECTS credits is determined on the basis of the student’s workload in mastering a certain subject and by applying a unique methodology of the higher education institution for all study programs.
The success of students in mastering a certain subject is continuously monitored during classes and is expressed in points. The maximum number of points that a student can achieve in the course is 100.
The student earns points on the subject through work in the classroom and by fulfilling pre-exam obligations and taking exams. The minimum number of points that a student can gain by fulfilling pre-examination obligations during classes is 30, and the maximum is 70.
Each subject in the study program Taxes and Customs has a clear and published way of earning points. The method of earning points during the course includes the number of points that the student earns on the basis of each individual type of activity during the class or by performing the pre-examination obligation and taking the exam.
The overall success of the student in the course is expressed by a grade from 5 (did not pass) to 10 (excellent). The student’s grade is based on the total number of points that the student gained by fulfilling the pre-exam obligations and taking the exam, according to the quality of the acquired knowledge and skills. Grades can be numeric or alphanumeric.
Rating scale:
| Grade 5 | 0-50 points |
| Grade 6 | 51-60 points |
| Score 7 | 61-70 points |
| Score 8 | 71-80 points |
| Score 9 | 81-90 points |
| Mark 10 | 91-100 points. |
More detailed exam conditions and other knowledge tests are defined by the Statute and the Rulebook on taking the exam.
For the realization of the study program Taxes and Customs in the higher education unit Dimitrovgrad, the Academy of Vocational Studies South Serbia – Department of Business Studies Blace (legal successor of the Business School of Vocational Studies Blace) provided the required number of teachers, measured by the number of subjects and hours. The total number of teachers corresponds to the standards that refer to the total number of hours of active teaching in the study program Taxes and Customs. The teaching staff engaged in the higher education unit of Jagodina is employed at the Academy, while in the next period it is planned to select a certain number of out-of-employment lecturers who would participate in the part of active teaching in professional-applied subjects.
The average workload of associates engaged in the study program Taxes and Customs is in line with the standards. Due to status changes by the founders, ie the Government of the Republic of Serbia, the Academy during the preparation for re-accreditation of the study program Finance and Accounting was not able to select associates, which is planned in the next period, when appropriate regulations are adopted.
At the realization of the study program Taxes and Customs, the teaching staff consists of 25 teachers, as follows: 17 teachers with the title of professor of vocational studies, 2 teachers with the title of lecturer, 2 teachers of a foreign language and 4 teachers of skills; and 1 associate. The scientific and professional qualifications of the teaching staff correspond to the educational-scientific field and the level of their duties.
STANDARD 10: Organizational and material resources
Appropriate human, spatial, technical – technological and library resources are provided for the implementation of the study program Taxes and Customs, which are appropriate to the character of the study program and the anticipated number of students.
The Academy of Southern Serbia – Department of Business Studies Blace (legal successor of the Blace Business School of Vocational Studies) uses the space based on the Lease Agreement with the Gymnasium “St. Cyril and Methodius” in Dimitrovgrad to perform the study program Taxes and Customs.
For the study program Taxes and Customs, an area of 612 m2 was provided for teaching purposes and 164 m2 for teaching and non-teaching staff in the higher education unit.
Academy South Serbia – Department of Business Studies Blace provides all the necessary technical equipment for modern teaching.
The library has at least 100 library units relevant to the study program Taxes and Customs.
Academy South Serbia – Department of Business Studies Blace provides coverage of all subjects with appropriate textbook literature that is available on time and in sufficient numbers for the normal course of the teaching process in the study program Taxes and Customs.
The necessary information technology is provided for the implementation of the study program.
STANDARD 11: Quality control
The study program Taxes and Customs implies systematic monitoring of the implementation of the study program and taking measures to improve the quality of the study program and teaching process.
The quality control of the study program is performed in pre-determined time periods, which for self-evaluation is a maximum of three years, and for external quality control a maximum of five years.
In the quality control of the study program Taxes and Customs, students are enabled to express opinions and quality assessments through surveys that are conducted twice a year, in the winter and summer semesters.
STANDARD 16: Studies in a higher education unit without the status of a legal entity outside the seat of the institution
The higher education unit without the status of a legal entity Dimitrovgrad was established in 2014 by the Blace Business School of Vocational Studies by the Decision of ____________________. The status of a higher education unit without the status of a legal entity was confirmed by the Decision on the Establishment of the Academy of Business Vocational Studies Belgrade (Official Gazette of RS, No. 60 of August 3, 2018, 74 of October 5, 2018) and later by a new status change of the Dimitrovgrad Higher Education Unit. its annexation to the Academy of Vocational Studies of Southern Serbia (“Official Gazette of RS”, No. 82 of November 22, 2019).
Blace Business School of Vocational Studies was accredited in 2018 by the Commission for Accreditation and Quality Assurance, on the basis of which the Certificate of Accreditation of the higher education institution number 612-00-03498 / 2016-06 dated February 9, 2018 was issued. years.
In the higher education unit in Dimitrovgrad, the study program Taxes and Customs is performed on the basis of the Certificate of Accreditation of the study program number 612-00-00623 / 2014-04 from 30.05.2014. years.
The teaching staff in the higher education unit in Dimitrovgrad is employed in the institution, which is described in standard 9. The number of engaged teachers and associates is measured according to the number of subjects and the number of hours of active teaching in those subjects and is in accordance with applicable standards.
The non-teaching staff engaged in the higher education unit in Dimitrovgrad is employed in an institution which, with its professional and professional work, ensures the successful realization of the study program Taxes and Customs. One executor was hired in the higher education unit, which is in accordance with the valid standards.
Students in the Dimitrovgrad higher education unit are represented in the student parliament of the Academy, the quality commission and other student bodies, as well as in the governing bodies of the institution, in accordance with the Law on Higher Education and the statute of the Academy.
For the implementation of the study program Taxes and Customs, appropriate spatial, technical – technological and library resources are provided that are appropriate to the character of the study program and the projected number of students, which is described in standard 10.
In the Dimitrovgrad higher education unit, the academy provided an appropriate library supplied with the necessary textbooks for teaching and information resources and services that it uses to achieve its goals.