The course offers a range of practical knowledge that will lead to a better understanding of the otherwise very dynamic area of ​​tax law and the functioning of the tax system of the Republic of Croatia. The task of this course is to present students with the assumptions of the implementation of regulations and norms in the field of public finance with an emphasis on tax law, starting from their influence on the amount of tax allocations. The legal regulation of tax calculation and their implications will be studied. The income tax calculation system will be dealt with separately.

After passing the exam, students should be able to independently define and explain the significance of the tax system in modern countries., After passing the exam, students should be able to independently distinguish, define and explain the basic concepts of tax law., After passing the exam, students should be able to independently explain, differentiate, interpret and compare different theoretical approaches to certain emerging tax forms., After passing the exam, students should be able to independently observe, recognize and analyze phenomena related to frequent changes in positive tax law., After passing the exam, students should be able to independently define, analyze and explain the influence of tax behavior and tax literacy on different areas of social life and meaningfully argue their points of view through written expression and evaluate and critically approach certain theories in explaining specific phenomena in tax law., After passing the exam, students should be able to independently define, analyze and explain the importance and role of tax and enforcement procedures in tax law.,