Syllabus

SYLLABUS
1. Program description
1.1 University
1.2 Faculty
1.3 Department
1.4 Field of study
1.5 Study cycle
1.6 Program of study/ Qualification
Bucharest University of Economic Studies

Finance, Insurance, Banks and Stock Exchanges
Finance
Finance
Master
Financial management and investments
2. Course description
2.1 The name of discipline
Tax Efficiency Strategies
Course Code
13.0215ZI1.2-0003
2.2 Professor for the course Lect.univ.dr. Delia Catarama
2.3 Professor for the seminar Lect.univ.dr. Delia Catarama
2.4 Year of Study I 2.5
II 2.6 Type of the
Exam 2.7 Type of
Semester
evaluation
the course
3. Total estimated time (hours/semester of didactic activities)
3.1 Total number of teaching
3
of which:
2
hours per week
3.2 course
Mandatory
1
3.3 seminar/lab
activities
3.4 Total number of teaching

42
of which:
28
hours per semester (cf.
3.5 course
3.6 seminar/lab
curricula)
activities
Time allotment for individual study
Study of the lecture notes, course support, bibliography
Additional documentation (in libraries, on electronic platforms, field documentation)
Preparation for seminar/ lab classes, homework, referrals, projects and essays
Tutorship
Evaluation
Other activities: Work on the projects assigned at the seminar
3.7 Total number of hours for
108
individual study
3.8 Total number of hours per
150
semester (teaching hours and
individual study)
3. 9 Number of ECTS credits
6
allocated
4. Pre-requisites (if necessary)
4.1 curriculum
Taxation, Tax Policy
4.2 competences
Basic calculus of corporate income tax and VAT
14
hours
35
30
20
1
2
20
5. Requirements ( if necessary )
5.1. regarding
Lectures take place in rooms with multimedia teaching equipment
course delivery
5.2. regarding
Students should have hand-calculators
seminar delivery
Professional
competencies
6. Specific competencies acquired

C2 - Integration of advanced concepts, theories and models specific to financial
management, financial analysis and business valuation.
C6 - Planning, development and substantiation of the investment and financing
decisions and integration of corporate governance mechanisms.
7. Objectives of the discipline (outcome of the acquired competencies)

7.1 General objective of
Gaining the abilities to optimize the tax burden of a
the discipline
company
7.2 Specific objective of
Identify and evaluate the impact of relevant taxes on
the discipline
companys financial indicators and cash-flow.
Provide advice on minimizing and/or deferring taxes.
Structuring and providing a tax due-diligence audit.
8. Content
8. 1 Course
Teaching methods
Remarks
The Need for an Ethical

Approach
Active lecture, permanent interaction with the

students.
The lectures are using Power-Point support,
Excel support and access to other multimedia
resources.
1 lecture
It is recommended
for the students to
previously read the
lecture support
material in order to
be able to interact
during class.
Tax Procedure Rules

students.
resources.
1 lecture
It is recommended
for the students to
previously read the
lecture support
be able to interact
during class.
Corporate income tax

students.
It is recommended
for the students to

resources.
4 lectures
previously read the

lecture support
be able to interact
during class.
Value Added Tax

students.
resources.
4 lectures
It is recommended
for the students to
previously read the
lecture support
be able to interact
during class.
Tax implication of human

resource payment

students.
resources.
2 lectures
It is recommended
for the students to
previously read the
lecture support
be able to interact
during class.
International Tax
Implications

students.
resources.
1 lecture
It is recommended
for the students to
previously read the
lecture support
be able to interact
during class.
Tax Efficiency

students.
resources.
1 lecture
It is recommended
for the students to
previously read the
lecture support
be able to interact
during class.
Bibliography
Horan and Robinson (2008), Taxes and Private Wealth Management in a Global Context, CFA Institute
Kirchler, E. (2007), The Economic Psychology of Tax Behavior, Cambridge University Press
Tatu, L. et. al. (2013), Fiscalitate de la lege la practica, Editura ChBeck
*** Law 571/2003 Tax Code
***Government Decision No. 44/2004 Tax Code Implementation Norms
***Government Ordinance No. 92/2003 Tax Procedure Code
***OECD Transfer Pricing Guidelines
***OECD Model Tax Convention
8. 2 Seminar/lab activities
Identifying tax obligations of a company including
Teaching
methods
Case study
Remarks
Each project group
statute of limitation rules
Computing, declaring and paying corporate income

tax
The transfer pricing file
Computing, declaring and paying value added tax
Comparative analysis of tax burden of payments to
individuals.
Tax implication of international transactions
Structuring tax efficient transactions
Delivering a Tax Due Diligence Report
Bibliography
Case study
works on their own

case study (the
company that was
chosen for analysis)
idem
Case study
Case study
Case study
idem
idem
idem
Case study
Case study
Case study
idem
idem
idem
Horan and Robinson (2008), Taxes and Private Wealth Management in a Global Context, CFA Institute
Kirchler, E. (2007), The Economic Psychology of Tax Behavior, Cambridge University Press
Tatu, L. et. al. (2013), Fiscalitate de la lege la practica, Editura ChBeck
*** Law 571/2003 Tax Code
***Government Decision No. 44/2004 Tax Code Implementation Norms
***Government Ordinance No. 92/2003 Tax Procedure Code
***OECD Transfer Pricing Guidelines
***OECD Model Tax Convention
9. Corroborating the content of the discipline with the expectations of the epistemic
community, professional associations and representative employers within the field of the
program
Discussing the discipline contents with tax consultants and business representatives.
10. Evaluation
Type of activity
10.4 Course
10.5. Seminar/lab
activities
10.1 Evaluation criteria
10.2 Evaluation methods
Subjects including casestudies that require

students to calculate
taxes and to provide the
most efficient tax
structure
Written exam
Test that require students

to calculate taxes
Written test
10.3 Share
in the final
grade (%)
70%
10.6 Minimum performance standard

Identifying applicable tax legislation and calculating taxes in the case study
30%
Date of syllabus
proposal
Signature of the professor for the

course
Signature of the professor for the

seminar
10.09.2013
Lect.univ.dr. Delia Catarama
Lect.univ.dr. Delia Catarama
Date of the approval in the

department
Signature of the Head of the department
12.09.2013
Conf. univ. dr. Lucian

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SYLLABUS

Bucharest University of Economic Studies

3.4 Total number of teaching

6. Specific competencies acquired

7. Objectives of the discipline (outcome of the acquired competencies)

The Need for an Ethical

Active lecture, permanent interaction with the

Tax Procedure Rules

Active lecture, permanent interaction with the

Corporate income tax

Active lecture, permanent interaction with the

The lectures are using Power-Point support,

previously read the

Value Added Tax

Active lecture, permanent interaction with the

Tax implication of human

Active lecture, permanent interaction with the

Active lecture, permanent interaction with the

Active lecture, permanent interaction with the

statute of limitation rules

Computing, declaring and paying corporate income

works on their own

10.1 Evaluation criteria

10.2 Evaluation methods

Subjects including casestudies that require

Test that require students

10.6 Minimum performance standard

Signature of the professor for the

Signature of the professor for the

Lect.univ.dr. Delia Catarama

Lect.univ.dr. Delia Catarama

Date of the approval in the

Signature of the Head of the department

Conf. univ. dr. Lucian

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