TAXATION - BMEGT35M906

This course provides a solid understanding of basic income tax laws relating to individuals and an introduction to business entities. Among the topics that may be covered are an overview of tax policy; the tax system; identifying the proper taxpayer; determining income, deductions, credits, and compensation; deferred, and non-cash income; char-acterization of gains and losses; tax accounting methods; taxable entities; tax-motivated transactions and local tax issues. Teaching focuses on enabling students to adapt their theoretical knowledge in practice and solve issues regarding taxation.

1. • the function and the special features of the tax system,
2. • the types of taxes,
3. • the different types of businesses and their financial statements,
4. • the methods of calculating tax,
5. • the process and crucial points of tax inspection.

1. Students are able to
2. • plan and organize independent learning,
3. • comprehend and use the professional literature of the topic,
4. • approach and select information available critically,
5. • recognize the contexts of the economic encironment and taxation,
6. • make tax calculations.

1. Students
2. • are open to accept reliable critical remarks,
3. • collaborate with other students in performing assignments during the learning process,
4. • are able to make independent decisions,
5. • are capable of reasonable consideration in the taxation decision-making processs,
6. • can weigh the significance of their responsibilities and foresee the consequences of their decisions

Lectures, counting exercises, written and oral communication, using IT devices and techniques, optional indepentent and teamwork tasks, work-organization techniques. This course will be presented using class discussion and problem solving.

• Tankönyvek, jegyzetek, letölthető anyagok
• Minden fontos információ és kötelező tananyag a tárgy honlapján lesz elérhető.
• All important information and required study materials will be available on the subject website.

Lectures, verbal and written communication, use of ICT tools and techniques.

A. Szorgalmi időszakban végzett teljesítményértékelések részletes leírása: - Nincs B. Vizsgaidőszakban végzett teljesítményértékelés részletes leírása: A vizsgán max. 100 pont szerezhető. A vizsga során szóbeli teljesítményértékelés történik záróprezentáció formájában.

• oral presentation: 100

TVSZ szerint

TVSZ szerint

A 2.2. pontban megfogalmazott tanulási eredmények eléréséhez a tantárgy a következő tematikai blokkokból áll. Az egyes félévekben meghirdetett kurzusok sillabuszaiban e témaelemeket ütemezzük a naptári és egyéb adottságok szerint.