Course for international guest/part time students
- Faculty
- Faculty of Economics
- Organization
- GTK Department of Finance and Accounting
- Code
- GTI24AN418EN
- Title
- National and International Taxation
- Usual semester
- Spring
- Published semester
- 2024/25/2
- ECTS
- 3
- Language
- en
- Learning outcomes
- The scope of the subject The subject intends to cover three major topics. The first part,s aims to introduce the macroeconomic processes and basic principles of public finances, which can be used to establish the role of government and the consequences of its short and long-term activity. The studies focus on issues such as the need for state role, headings of state budgets, revenue and expenditure of public finances, financing the social systems. The second part provides students with an understanding of the structure of the three major central tax laws in Hungary, the principles of taxation, some basic ways of calculating tax, personal income tax, corporate taxation, and sales tax. Besides students gain knowledge of the basic principles of the operation of social security systems, some of the rules for paying contributions, and the structure of the tax compliances. In the third part, students will gain insight into the principles of international taxation and how they fit the Hungarian tax system.
- Course content
- Teaching method Lectures (8) and practices(4). (Practical tasks and cases are teached in parallel with theoretical studies) Weekly syllabus Week Topic 1 Lecture 1: Taxation in general 2 Lecture 2: The definition of taxes, types, principles 3 Seminar 1: Computing different tax rates, examples 4 Lecture 3: Tax reform in Hungary. 5 Lecture 4: Hungarian tax system, PIT 6 Seminar 2: Computing PIT and social security contribution 7 Lecture 5: Company tax, VAT Lecture 6: International Taxation Basics 8 9 Seminar 3: Examples of company tax 10 Lecture 7: OECD Model convention, tax credit, and exemption method 11 Lecture 8: Principle of residency, personal bond 12 Seminar 4: Practice.
- Assessment method
- Examination and assessment requirements The principles and ground rules of assessment at ELTE Faculty of Economics for bachelor courses are available at: https://shortest.link/4abz
- Bibliography
- Course material, mandatory and recommended reading Compulsory reading Maria Lakatos: National and International Taxation, 2025. Textbook and Questions Banks (on Moodle) Suggested reading Lynne Oats, Emer Mulligan: Principles of International Taxation, (in the library of ELTE), Chapter 1-7.