| Course Title : Financial Law | ||||||||
|---|---|---|---|---|---|---|---|---|
| Code | Course Type |
Regular Semester |
Lecture (hours/week) |
Seminar (hours/week) |
Lab (hours/week) |
Credits | ECTS | |
| LAW 320-1 | B | 6 | 3 | 0 | 0 | 3.00 | 4 | |
| Lecturer and Office Hours | ||||||||
| Teaching Assistant and Office Hours | ||||||||
| Language | Albanian | |||||||
| Course Level | ||||||||
| Description | This course considers the financial law legislation within the Albanian Legal System and any related international law agreements in the area. | |||||||
| Objectives | 1. The course provides general knowledge on financial law. 2. Acquisition of basic legal concepts relating to financial rights. 3. The legal relationship of law and its financial scope. | |||||||
| Course Outline | ||||||||
| Week | Topics | |||||||
| 1 | Introduction – the Science of Finance and Financial Law | |||||||
| 2 | Taxes: Purpose, elements, principles and effects | |||||||
| 3 | Tax legislation in the Republic of Albania | |||||||
| 4 | Analysis of legal issues on tax legislation | |||||||
| 5 | Analysis of legal issues on tax legislation | |||||||
| 6 | Discussion of changes from the new Tax Law | |||||||
| 7 | Double Taxation and International Tax Law | |||||||
| 8 | Midterm exam | |||||||
| 9 | Customs, Customs System | |||||||
| 10 | Analysis of legal issues on the functioning of customs | |||||||
| 11 | Taxes | |||||||
| 12 | Public Loans: Understanding the area and its development | |||||||
| 13 | Public Expenditure | |||||||
| 14 | State budget, meaning, laws, approval and implementation | |||||||
| 15 | Review | |||||||
| 16 | Final Exam | |||||||
| Prerequisites | ||||||||
| Textbook | ||||||||
| Other References | ||||||||
| Laboratory Work | ||||||||
| Computer Usage | ||||||||
| Other | ||||||||
| Learning Outcomes and Competences | ||||||||
| 1 | Acquisition of basic legal concepts of financial legislation. | |||||||
| 2 | General knowledge about taxes and their characteristics | |||||||
| 3 | General knowledge on taxes | |||||||
| Course Evaluation Methods | ||||||||
| In-term studies | Quantity | Percentage | ||||||
| Midterms | 1 | 20 | ||||||
| Quizzes | 1 | 15 | ||||||
| Projects | 0 | 0 | ||||||
| Term Projects | 0 | 0 | ||||||
| Laboratory | 0 | 0 | ||||||
| Attendance | 1 | 10 | ||||||
| Contribution of in-term studies to overall grade | 45 | |||||||
| Contribution of final examination to overall grade | 55 | |||||||
| Total | 100 | |||||||
| ECTS (Allocated Based on Student) Workload | ||||||||
| Activities | Quantity | Duration (hours) |
Total Workload (hours) |
|||||
| Course Duration (Including the exam week : 16 x Total course hours) | 16 | 3 | 48 | |||||
| Hours for off-the-classroom study (Pre-study, practice) | 14 | 4 | 56 | |||||
| Assignments | 0 | 0 | 0 | |||||
| Midterms | 1 | 0 | 0 | |||||
| Final examination | 1 | 0 | 0 | |||||
| Other | 0 | 0 | 0 | |||||
| Total Work Load | 104 | |||||||
| Total Work Load / 25 (hours) | 4.16 | |||||||
| ECTS | 4 | |||||||
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