INTERNATIONAL BURCH UNIVERSITY
Faculty of Economics and Social Sciences
Department of International Business
2015-2016

SYLLABUS
Code Name Level Year Semester
IBS 204 Tax and Customs Policy Undergraduate 2 Spring
Status Number of ECTS Credits Class Hours Per Week Total Hours Per Semester Language
Compulsory 4 2 + 1 106 English

Instructor Assistant Coordinator
Malcolm Duerod, Senior Teaching Assistant Malcolm Duerod Said Dinç, Instructor
[email protected] [email protected] no email

This course examines the issues of the customs system and customs policy and tax system in all its segments within the economy of a country. In this regard, students will study the origin and development of the subject and the function of fiscal policy, its compatibility with other social sciences, public revenue and expenditure, with a particular emphasis on fiscal revenues - duties and their implementation as well as the evolution of the development of taxes and other duties.

COURSE OBJECTIVE
The aim of this subject is to enable students to understand the tax and customs system and tax and customs policy that underlies the functioning of the fiscal system in all its segments.

COURSE CONTENT
Week
Topic
  1. The basic characteristics of the most important customs procedures
  2. Customs and non-tariff protectionist instruments and separate analysis of contemporary protectionist measures in trade policy
  3. Customs Policy of the European Union (Part 1)
  4. Customs Policy of the European Union (Part 2)
  5. The main characteristics of the Customs Service of Bosnia and Herzegovina
  6. Introduction to the tax system and policy
  7. Midterms
  8. Method tax system and policies (Part 1)
  9. Method tax system and policies (Part 2)
  10. Public expenditures and public revenues
  11. The evolution of the role of taxes in public finance
  12. The effects of taxation, the tax terminology and different types of tax systems
  13. The tax system of the EU & the tax system in Bosnia and Herzegovina (Part 1)
  14. The tax system of the EU & the tax system in Bosnia and Herzegovina (Part 2)
  15. Final Exam

LABORATORY/PRACTICE PLAN
Week
Topic
  1. Course Introduction and Syllabus
  2. Case Study Discussion
  3. Article Analysis
  4. Quiz 1
  5. Case Study Discussion
  6. Article Analysis
  7. Review for Midterm
  8. Project Assignment
  9. Article Analysis

  1. Case Study Discussion
  2. Case Study Discussion
  3. Quiz 2
  4. Presentations
  5. Presentations
  6. Final exam review

TEACHING/ASSESSMENT
Description
  • Interactive Lectures
  • Presentation
  • Field trips
  • Student debates
  • Assignments
  • Case Studies
  • Use of educational films
Description (%)
Method Quantity Percentage (%)
Quiz210
Homework315
Midterm Exam(s)125
Presentation110
Term Paper110
Final Exam130
Total: 100
Learning outcomes
  • Gain insight into the latest developments in tax and customs policies and the design of tax and customs systems.
  • Master the basic and advanced principles of creating tax and customs policy, and of the tax and customs systems in a dynamic environment.
  • Master the basic and advanced principles of creating tax and customs policy, and of the tax and customs systems in a dynamic environment.
  • Enhance your analytical ability to understand the current situation in the field of public finance and integration processes between the EU and Bosnia and Herzegovina.
  • Analyze tax cases and synthesis theoretical frameworks in practical situations.
TEXTBOOK(S)
  • Introduction to European Tax Law, Michael Lang, Spiramus Press; 3rd ed., 2013 ISBN 978-1907444685
  • Iconterms 2010, ICC, 2010, ICC Services, Publication No. 715E, ISBN 978-92-842-0080-1
  • Export-Import Theory, Practices, and Procedures, Belay Seyoum, Routledge, 2nd Edition (2009), ISBN 9780789034205

ECTS (Allocated based on student) WORKLOAD
Activities Quantity Duration (Hour) Total Work Load
Lecture (14 weeks x Lecture hours per week)14228
Laboratory / Practice (14 weeks x Laboratory/Practice hours per week)14114
Midterm Examination (1 week)122
Final Examination(1 week)122
Preparation for Midterm Examination11515
Preparation for Final Examination11515
Assignment / Homework/ Project5315
Seminar / Presentation11515
Total Workload: 106
ECTS Credit (Total workload/25): 4