Financial and Tax Law (JF_460)
About Study Course
Objective
Develop students’ understanding of tax and duty law sources, concepts, basic principles, theories, subjects and objects, tax relations and their legal regulation, as well as the ability to apply legal remedies in these issues and to apply the acquired knowledge in practical handling of problems of a legal nature.
Prerequisites
Administrative Law and Process, Law Enforcement Authorities, Commercial Law.
Learning outcomes
The student is able to demonstrate basic and specialised knowledge of financial and tax law and a critical understanding of that knowledge; is able to demonstrate the understanding of the key concepts and regularities of financial and tax law.
The student is able to apply legal remedies in tax administration and budgeting issues, and to use the acquired knowledge in practical handling of legal issues; is able to demonstrate the scientific approach to solving problems and to take decisions and find solutions in uncertain circumstances.
The student is able to focus on financial and tax law, obtain, select and analyse information independently and use it in solving a professional issue, understands the professional risk of the legal profession, and is able to act ethically in practical situations.
Study course planning
| Study programme | Study semester | Program level | Study course category | Lecturers | Schedule |
|---|---|---|---|---|---|
| Protection of economic security, EDAMN | 1 | Master’s | Required | Tatjana Jukna, Atis Bičkovskis |
