Tax Accounting

INDEPENDENT TEACHING ACTIVITIES

TYPE OF COURSE

REQUIRED

EXAMINATION:

• Understand the basic concepts of direct and indirect taxation

• Understand the usefulness of different taxation methods and the burden on the taxpayer and the benefit to the State

• It applies the tax scale, the basic provisions on the taxation of legal persons and the tax provisions on VAT

• Accounting treatment of direct and indirect tax events

• Decision-making

• Autonomous work

• Teamwork

• Working in an international environment

•  Working in an interdisciplinary environment

•  Generating new research ideas

• Respect for the natural environment

• Demonstrate social, professional and ethical responsibility

• Promoting free, creative and inductive thinking

The method of raising tax revenues through both direct and indirect taxation is presented. Such categories of direct taxation that will be analyzed are the income tax of individuals and legal entities, as well as

indirect taxation: value added tax (VAT), stamp duties and real estate transfer tax. The accounting monitoring of the above tax issues by the

enterprises will be analysed for each tax category.

More specifically, during the teaching of the course the following modules will be covered:

•       Scope of application and taxable persons

•       Taxable income

•       Tax rate and income tax reduction

•       Income from Capital, Dividends, Interest, Royalties and Real Estate and

their taxation

•       Presumptive taxation

•       Deductible and non-deductible business expenses

•       Depreciation, Valuation of stocks and semi-finished products,

•       Bad debts

•       Indirect method of determining profits

•       Accounting tracking of withholding and payroll taxes and accounting

•       Presentation of tax events

•       Subject and Object of Value Added Tax

•

Delivery of Goods and Provision of Services

EU acquisitions and imports

•       Tax rates and taxable value

•       VAT accounting monitoring and clearance

•       Stamp duties

•       Calculation and payment of transfer tax on first transfer of immovable property

a wall-mounted screen on which the participants are presented remotely. The connection to the course is made through the Microsoft Teams software, in which a camera is connected to the course.

in the room is recorded and illustrated by the teacher. The attendance of the course

is also done with the use of the Wacom digital pen, which ensures the interactivity of the lesson with

notes that appear directly on the students’ screen.

In addition, slides are projected, use of the asynchronous education platform for the posting of course

materials, students’ assignments and

and communication between lecturers and students, search for electronic journals and resources.

146

(preparation of lectures & exams)

55

240

–        VAT – Analysis – Interpretation, Dimitris Stamatopoulos – Anna Kloni, FORIN Publications,

Athens 2015

–       Issues in tax accounting, Demosthenes L. Hevas, Benou G. Publications, 2013,

–        Revenue Statistics 2015, OECD, 2015

3rd edition, 2009

–        Hevas, D., Issues in Tax Accounting, 5th Edition, Benou, 2012

–        Αnderson, K., Leo, K., Picker, R., Loftus, J., Clark, K. and Wise, V., Applying

International Financial Reporting Standards, Wiley, 2009