Professional training programme for the tasks of a tax specialist
Tax regulations are constantly changing, which is the result of several factors today. First of all, taxes are an instrument of national economic policy and as such they change depending on the change in the economic conditions and goals of the economic policy. Second of all, taxes are increasingly the subject of harmonization at the European Union level, and Croatia, as a member, is required to include a growing number of relevant elements of the EU acquis communautaire into its tax system. As a third point, with economic and technological development, and an increasing globalization of economic activities, business practice has been developing and tax systems need to change in a way that tax regulations provide for the procedures of taxpayers and tax authorities in cases of previously non-existent jobs and transactions.
This programme acknowledges the fact that the tax field is constantly changing, and that, therefore, there is a strong need within business entities to know this field well and to possess skills to constantly monitor and correctly apply the innovations in tax regulations. Today in Croatia there is great number of employees in companies and sole proprietorships with many years of experience and different levels of formal education who perform tasks related to taxes. Taking into consideration constant changes and the development of tax legislation and an increasing complexity of the business practice, they all need further systematic training.
The program was drawn up with the aim of providing students with an insight into relevant tax regulations in the Republic of Croatia, as well as elements of a common tax policy of the European Union introduced in the tax system of the Republic of Croatia. The goal is also to teach students to act in accordance with relevant tax regulations in specific business situations. The student is also introduced to the elements of the legal system related to the business activities of legal and natural persons and acquires the skills needed for financial reporting and preparing tax returns.
A person of 18 years of age meeting the following requirements may enroll in the tax specialist training program:
a) at least 180 ECTS credits acquired by completing the professional study programme in the field of economics or law (structured according to the Scientific Activity and Higher Education Act); or
b) completed professional graduate study in the field of economics or law (structured before the entry into force of the Scientific Activity and Higher Education Act) in the duration shorter than 3 years and acquired associate degree, if the acquired title is equated with the professional title “professional bachelor” according to the List of Corresponding Professional Titles; or
c) completed university undergraduate study in the field of economics or law; or
d) completed professional graduate study in the field of economics or law in the duration of at least 3 years (structured according to the Higher Education Act); or
e) completed university graduate study in the field of economics or law; or
f) completed four-year secondary school (legal, economic or grammar school) and at least five years of work experience performing accounting, financial and tax activities, proven by a certificate from the employer
Competencies upon completion of the program
Upon successful completion of the program, students receive a Certificate of a Tax Specialist and acquire the following competencies:
- independent tax consulting within the framework of their activities
- independent application of tax regulations and other regulations regarding taxes and tax law
- independent calculation of payment of all forms of tax and public charges
- independent preparation of annual tax returns
- the ability to monitor and participate in all tax procedures
Duration of the program and how it is conducted
Number of hours: The program lasts for 170 hours, which are accumulated through regular classes based on a set schedule. It includes presentation of individual units of the teaching plan and theoretical instruction in the duration of 110 hours, with 60 hours of exercises.
Courses held: Monday – Wednesday from 5:00 PM to 9:00 PM