CORPORATE TAXATION AND BUDGETARY RELATIONS CONTROL - BMEGT35ML61

The aim of course is to acquaint students with the most important detailed rules concerning the taxation of companies, and in this context to get acquainted with the operating rules of public finance. During the course, the tax issues that most determine the operation of companies are described, such as VAT, personal income tax, social contributions, corporate and local taxation (small and medium size enterprises). In the audit/control module, the students get acquainted with the control system and legal consequences of National Taxation Office (NAV). They must process the State Audit Office (ÁSZ) audit as part of an independent task.

1. The student knows the tax responsibilities of companies, his/her knowledge is suitable for responsible work
2. fully familier with the institutional system of public financial control,
3. know the characteristics of tax types and can apply them independently. They have the necessary knowledge to make managerial decisions

1. The student is able to plan, organize and carry out independent learning,
2. to understand and process the literature sources and legislation on the topic, including international law
3. to assess the legal consequences of inspections, n possession of these to make responsible decisions
4. coordinate and perform tax calculations to support decision-making.

1. The student is open to learning about the tasks of taxation, to transfer tax knowledge
2. collaborates with teachers and fellow students during learning,
3. enriches his / her knowledge and is informed,
4. uses the opportunities offered by IT tools.
5. able to use new ICT tools

1. The student is open to accepting well-founded critical remarks, able to make critical remarks
2. collaborates with fellow students in solving tasks during learning, able to assume a leadership role during group work
3. able to make independent decisions, make decisions responsibly
4. is able to make informed judgments in tax matters, able to take responsibility for his/her decisions.
5. understands the weight and significance of responsibility, can assess the consequences of decisions

Lectures, written and oral communication, use of IT tools and techniques, optional individual and group work.

• Kötelező: Az előadások prezentációinak anyaga, ami a félév során folyamatosan fog feltöltésre kerülni.
• Ajánlott: az aktuális irodalmi lista az első órán kerül ismertetésre.
• The material of the presentations of the lectures, which will be continuously uploaded during a semester.
• Recommended: The current bibliography will be presented at the first time.

A 2.2. assessment of learning outcomes expressed in points on the basis of a written interim performance assessment (cumulative academic performance ratings). The subject ends with an exam.

Detailed description of performance evaluations during a semester: Part-time assessment: During the semester, 50 percent of the subject requirement can be met as part of class work. The performance of the mid-year class work can be optionally included in the written exam at the end of the semester, if the combined assessment is more favourable for the student. The requirements and the method of assessment of the mid-year class work are determined by the instructor. Performance evaluations during the examination period End of semester written exam: The exam: 90 minutes The assessment of the competence elements of material knowledge and ability is done in written form. The dissertation focuses on the application of the acquired knowledge, however, the accountability of the theory also plays a role. The part of the curriculum on which the assessment is based is determined by the lecturer of the subject.

• Seminar work (optional): 50

• Final Written Exam: 50
• Szorgalmi időszakban végzett órai munka: 50
• ÖSSZESEN: 100

Az aláírás megszerzésének a TVSZ-ben rögzített általános szabályokon túl nincs feltétele. A megszerzett aláírás a TVSZ szerinti időtartamig érvényes.

TVSZ szerint

Consulted with the Faculty Student Representative Committee, approved by the Vice Dean for Education, valid from: 06.05.2024.

In order to meet goal-setting in 2.1, the following topics will be covered during the semester. Minor changes possible due to calendar adjustments.