INTERNATIONAL BURCH UNIVERSITY
Graduate Study - Faculty of Economics and Social Sciences
(3+2) Management Master With Thesis
2014-2015

SYLLABUS
Code Name Level Year Semester
MAN 529 Business Economics Graduate 1 Fall
Status Number of ECTS Credits Class Hours Per Week Total Hours Per Semester Language
Area Elective 6 2 + 2 42

Instructor Assistant Coordinator
Nataša TANDIR, Assist. Prof. Dr. Erkan ILGÜN, Assoc. Prof. Dr.
[email protected] no email

COURSE OBJECTIVE
The programme provides an in-depth understanding of both practical and theoretical aspects of taxation within BiH and taxation in relation to cross-border transactions within and outside the Internal Market.

The overall goal is to train students with the legal pluralism in tax law arising from globalization. Therefore students will learn how to deal with cross-border transactions in practical relevant situations with support of an appropriate knowledge of theoretical and practical legal methods. Both direct and indirect taxes are covered.

In addition to globalisation challenge, complex administrative set up in BiH requires in-depth understanding of tax and regulatory framework from both aspects: Internal and External Market.

The programme is built on gaining fundamentals on tax and regulatory framework throughout the course together with problem-solving tasks relevant to the learning outcomes, and is designed for active participation on behalf of the students.

COURSE CONTENT
Week
Topic
  1. INTRODUCTION TO THE TOPIC; TAX POLICY: COMPARATIVE ADVANTAGE OR OBSTACLE?
  2. ECONOMIC DEVELOPMENT AND TAXATION
  3. OVERVIEW OF BiH TAX SYSTEM(s)
  4. LOCAL COMMUNITIES - MUNICIPAL LEVEL
  5. DIRECT AND INDIRECT TAXES
  6. JUDICIAL REMEDIES
  7. CROSS-BORDER INVESTMENTS AND BUSINESS
  8. EU PRINCIPLES
  9. GROUP PRESENTATIONS

LABORATORY/PRACTICE PLAN
Week
Topic

    TEACHING/ASSESSMENT
    Description
    • Lectures
    • Presentation
    • Project
    Description (%)
    Method Quantity Percentage (%)
    Presentation150
    Term Paper150
    Total: 100
    Learning outcomes
    •  demonstrate knowledge and understanding in the field of tax law and its application from MNE stand point;
    •  demonstrate knowledge and understanding in cross-border issues in a global business environment;
    •  demonstrate an ability to relate knowledge within the tax and regulatory law area to cross-border transactions and multinational undertakings’ practices
    TEXTBOOK(S)
    • 1 Congdon, W.J.; Kling, J.R.; Mullainathan, S.: Policy and Choice, Public Finance through the Lense of BE, Brookings Instituion Press, Washington D.C., 20111
    • 2. Bojicic-Dzelilovic, V.: Decentralisation and Regionalisatin in BiH, LSEE Research Paper, 2011
    • 3. BIH Economics and Fiscal Programme 2014
    • 4. Wallace, S.: State and Local Fiscal Policy, Studies in Fiscal Federalism and State-local Finance, Edward Elgar Publishing Limited, 2010

    ECTS (Allocated based on student) WORKLOAD
    Activities Quantity Duration (Hour) Total Work Load
    Lecture (14 weeks x Lecture hours per week)14342
    Laboratory / Practice (14 weeks x Laboratory/Practice hours per week) 0
    Midterm Examination (1 week) 0
    Final Examination(1 week) 0
    Preparation for Midterm Examination 0
    Preparation for Final Examination 0
    Assignment / Homework/ Project 0
    Seminar / Presentation 0
    Total Workload: 42
    ECTS Credit (Total workload/25): 2