{"id":10868,"date":"2024-01-10T19:06:47","date_gmt":"2024-01-10T16:06:47","guid":{"rendered":"http:\/\/accaud.uth.gr\/tax-accounting\/"},"modified":"2024-01-10T19:08:21","modified_gmt":"2024-01-10T16:08:21","slug":"tax-accounting","status":"publish","type":"post","link":"https:\/\/accaud.uth.gr\/en\/tax-accounting\/","title":{"rendered":"Tax Accounting"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"10868\" class=\"elementor elementor-10868 elementor-10863\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9e23cb1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9e23cb1\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a377a1f\" data-id=\"a377a1f\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-eb0e857 elementor-widget elementor-widget-text-editor\" data-id=\"eb0e857\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.18.0 - 20-12-2023 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#69727d;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#69727d;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<p><strong>GENERAL<\/strong><\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"208\"><strong>SCHOOL<\/strong><\/td>\n<td colspan=\"5\" width=\"346\">SCHOOL OF ECONOMICS AND BUSINESS<\/td>\n<\/tr>\n<tr>\n<td width=\"208\"><strong>SECTION<\/strong><\/td>\n<td colspan=\"5\" width=\"346\">DEPARTMENT OF ECONOMICS AND DEPARTMENT OF ACCOUNTING &amp; FINANCE<\/td>\n<\/tr>\n<tr>\n<td width=\"208\"><strong>LEVEL OF STUDIES<\/strong><\/td>\n<td colspan=\"5\" width=\"346\">POSTGRADUATE LEVEL<\/td>\n<\/tr>\n<tr>\n<td width=\"208\"><strong>COURSE CODE<\/strong><\/td>\n<td width=\"75\"><strong>MSC0206<\/strong><\/td>\n<td colspan=\"2\" width=\"164\"><strong>SEMESTER<\/strong> <strong>OF<\/strong> <strong>STUDY<\/strong><\/td>\n<td colspan=\"2\" width=\"106\"><strong>3<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"208\"><strong>COURSE TITLE<\/strong><\/td>\n<td colspan=\"5\" width=\"346\">TAX ACCOUNTING<\/td>\n<\/tr>\n<tr>\n<td colspan=\"3\" width=\"367\"><strong>\u00a0<\/strong><\/p>\n<p><strong>INDEPENDENT<\/strong> <strong>TEACHING<\/strong> <strong>ACTIVITIES<\/strong><\/td>\n<td colspan=\"2\" width=\"104\"><strong>WEEKLY TEACHING HOURS<\/strong><\/td>\n<td width=\"83\"><strong>CREDIT<\/strong> <strong>UNITS<\/strong><\/td>\n<\/tr>\n<tr>\n<td colspan=\"3\" width=\"367\">LECTURES<\/td>\n<td colspan=\"2\" width=\"104\">3<\/td>\n<td width=\"83\">8<\/td>\n<\/tr>\n<tr>\n<td width=\"208\"><strong>\u00a0<\/strong><\/p>\n<p><strong>TYPE OF COURSE<\/strong><\/td>\n<td colspan=\"5\" width=\"346\"><strong>\u00a0<\/strong><\/p>\n<p>REQUIRED<\/td>\n<\/tr>\n<tr>\n<td width=\"208\"><strong>PREREQUISITE<\/strong> <strong>COURSES:<\/strong><\/td>\n<td colspan=\"5\" width=\"346\">NO<\/td>\n<\/tr>\n<tr>\n<td width=\"208\"><strong>LANGUAGE OF TEACHING AND<\/strong><\/p>\n<p><strong>EXAMINATION<\/strong><strong>:<\/strong><\/td>\n<td colspan=\"5\" width=\"346\">GREEK \/ ENGLISH<\/td>\n<\/tr>\n<tr>\n<td width=\"208\"><strong>THE COURSE IS OFFERED TO ERASMUS STUDENTS<\/strong><\/td>\n<td colspan=\"5\" width=\"346\">NO<\/td>\n<\/tr>\n<tr>\n<td width=\"208\"><strong>ELECTRONIC<\/strong> <strong>COURSE PAGE (URL)<\/strong><\/td>\n<td colspan=\"5\" width=\"346\">https:\/\/eclass.uth.gr\/<\/td>\n<\/tr>\n<tr>\n<td width=\"208\"><\/td>\n<td width=\"75\"><\/td>\n<td width=\"84\"><\/td>\n<td width=\"81\"><\/td>\n<td width=\"23\"><\/td>\n<td width=\"83\"><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul>\n<li><\/li>\n<\/ul>\n<table width=\"100%\">\n<tbody>\n<tr>\n<td>Upon completion of the course the student will be able to:<\/p>\n<p>\u2022 Understand the basic concepts of direct and indirect taxation<\/p>\n<p>\u2022 Understand the usefulness of different taxation methods and the burden on the taxpayer and the benefit to the State<\/p>\n<p>\u2022 It applies the tax scale, the basic provisions on the taxation of legal persons and the tax provisions on VAT<\/p>\n<p>\u2022 Accounting treatment of direct and indirect tax events<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table width=\"100%\">\n<tbody>\n<tr>\n<td><strong>Learning Outcomes<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul>\n<li>\n<strong>LEARNING OUTCOMES<\/strong><\/li>\n<\/ul>\n<p><strong>\u00a0<\/strong><\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<td>\u2022 Search, analysis and synthesis of data and information, using both the necessary technologies<\/p>\n<p>\u2022 Decision-making<\/p>\n<p>\u2022 Autonomous work<\/p>\n<p>\u2022 Teamwork<\/p>\n<p>\u2022 Working in an international environment<\/p>\n<p>\u2022\u00a0 Working in an interdisciplinary environment<\/p>\n<p>\u2022\u00a0 Generating new research ideas<\/p>\n<p>\u2022 Respect for the natural environment<\/p>\n<p>\u2022 Demonstrate social, professional and ethical responsibility<\/p>\n<p>\u2022 Promoting free, creative and inductive thinking<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table width=\"100%\">\n<tbody>\n<tr>\n<td><strong>General skills<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<ul>\n<li><\/li>\n<\/ul>\n<table width=\"100%\">\n<tbody>\n<tr>\n<td>The subject of the course is the analysis of direct and indirect taxation issues and their accounting treatment.<\/p>\n<p>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<\/p>\n<p>indirect taxation: value added tax (VAT), stamp duties and real estate transfer tax. The accounting monitoring of the above tax issues by the<\/p>\n<p>enterprises will be analysed for each tax category.<\/p>\n<p>More specifically, during the teaching of the course the following modules will be covered:<\/p>\n<p>\u2022\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Scope of application and taxable persons<\/p>\n<p>\u2022\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Taxable income<\/p>\n<p>\u2022\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Tax rate and income tax reduction<\/p>\n<p>\u2022\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Income from Capital, Dividends, Interest, Royalties and Real Estate and<\/p>\n<p>their taxation<\/p>\n<p>\u2022\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Presumptive taxation<\/p>\n<p>\u2022\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Deductible and non-deductible business expenses<\/p>\n<p>\u2022\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Depreciation, Valuation of stocks and semi-finished products,<\/p>\n<p>\u2022\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Bad debts<\/p>\n<p>\u2022\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Indirect method of determining profits<\/p>\n<p>\u2022\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Accounting tracking of withholding and payroll taxes and accounting<\/p>\n<p>\u2022\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Presentation of tax events<\/p>\n<p>\u2022\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Subject and Object of Value Added Tax<\/p>\n<p>\u2022<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table width=\"100%\">\n<tbody>\n<tr>\n<td>\u2022<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table width=\"100%\">\n<tbody>\n<tr>\n<td>&nbsp;<\/p>\n<p>Delivery of Goods and Provision of Services<\/p>\n<p>EU acquisitions and imports<\/p>\n<p>\u2022\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Tax rates and taxable value<\/p>\n<p>\u2022\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 VAT accounting monitoring and clearance<\/p>\n<p>\u2022\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Stamp duties<\/p>\n<p>\u2022\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Calculation and payment of transfer tax on first transfer of immovable property<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table width=\"100%\">\n<tbody>\n<tr>\n<td>\u2022\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Issues relating to the Property Tax<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul>\n<li>\n<strong>COURSE CONTENT<\/strong><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<ul>\n<li><strong>TEACHING and LEARNING METHODS &#8211; EVALUATION<\/strong><\/li>\n<\/ul>\n<table>\n<tbody>\n<tr>\n<td width=\"208\"><strong>METHOD OF DELIVERY<\/strong><\/td>\n<td colspan=\"4\" width=\"357\">On Site &amp; Distance learning &#8211; Hybrid room<\/td>\n<\/tr>\n<tr>\n<td width=\"208\"><strong>USE OF INFORMATION AND COMMUNICATION TECHNOLOGIES<\/strong><\/td>\n<td colspan=\"4\" width=\"357\">Use of a hybrid room that includes a large<\/p>\n<p>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.<\/p>\n<p>in the room is recorded and illustrated by the teacher. The attendance of the course<\/p>\n<p>is also done with the use of the Wacom digital pen, which ensures the interactivity of the lesson with<\/p>\n<p>notes that appear directly on the students&#8217; screen.<\/p>\n<p>In addition, slides are projected, use of the asynchronous education platform for the posting of course<\/p>\n<p>materials, students&#8217; assignments and<\/p>\n<p>and communication between lecturers and students, search for electronic journals and resources.<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"6\" width=\"208\"><strong>ORGANISATION OF TEACHING<\/strong><\/td>\n<td rowspan=\"6\" width=\"8\">&nbsp;<\/td>\n<td width=\"171\"><strong><em>Activity<\/em><\/strong><\/td>\n<td width=\"171\"><strong><em>Semester<\/em><\/strong> <strong><em>workload<\/em><\/strong><\/td>\n<td width=\"7\">&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"171\">Lectures<\/td>\n<td width=\"171\">36<\/td>\n<td width=\"7\">&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"171\">Study, preparation and presentation of activities<\/td>\n<td width=\"171\"><strong>\u00a0<\/strong><\/p>\n<p>146<\/td>\n<td width=\"7\">&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"171\">Study and analysis of the literature<\/p>\n<p>(preparation of lectures &amp; exams)<\/td>\n<td width=\"171\"><strong>\u00a0<\/strong><\/p>\n<p>55<\/td>\n<td width=\"7\">&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"171\">Final written examination<\/td>\n<td width=\"171\">3<\/td>\n<td width=\"7\">&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"171\"><strong>Total Course<\/strong><\/td>\n<td width=\"171\"><strong>\u00a0<\/strong><\/p>\n<p><strong>240<\/strong><\/td>\n<td width=\"7\">&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"208\"><strong>STUDENT<\/strong> <strong>ASSESSMENT<\/strong><\/td>\n<td colspan=\"4\" width=\"357\">The assessment is carried out in Greek or in English and is based on the completion of a paper on topical tax issues (20%) and the final \u00a0written examination (80%) at the end of the semester.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>\u00a0<\/strong><\/p>\n<ul>\n<li><strong>RECOMMENDED-BIBLIOGRAPHY<\/strong><\/li>\n<\/ul>\n<table width=\"100%\">\n<tbody>\n<tr>\n<td><em>&#8211;<\/em> <em>Suggested<\/em> <em>Bibliography:<\/em><\/p>\n<p><em>\u00a0<\/em><\/p>\n<p>&#8211;\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <u>VAT &#8211; Analysis &#8211; Interpretation, Dimitris Stamatopoulos &#8211; Anna Kloni, FORIN Publications,<\/u><\/p>\n<p><u>Athens 2015<\/u><\/p>\n<p>&#8211;\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <u>Issues in tax accounting, Demosthenes L. Hevas, Benou G. Publications, 2013<\/u>,<\/p>\n<p>&#8211;\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <u>Revenue Statistics 2015, OECD, 2015<\/u><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<td>&#8211;\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <u>Grant Thornton, &#8220;International Financial Reporting Standards&#8221;, Grant Thornton<\/u>,<\/p>\n<p><u>3rd edition, 2009<\/u><\/p>\n<p>&#8211;\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <u>Hevas, D., Issues in Tax Accounting, 5th Edition, Benou, 2012<\/u><\/p>\n<p>&#8211;\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <u>\u0391nderson, K., Leo, K., Picker, R., Loftus, J., Clark, K. and Wise, V., Applying <\/u><\/p>\n<p><u>International Financial Reporting Standards, Wiley, 2009<\/u><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>GENERAL SCHOOL SCHOOL OF ECONOMICS AND BUSINESS SECTION DEPARTMENT OF ECONOMICS AND DEPARTMENT OF ACCOUNTING &amp; FINANCE LEVEL OF STUDIES POSTGRADUATE LEVEL COURSE CODE MSC0206 SEMESTER OF STUDY 3 COURSE &hellip; <\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"pmpro_default_level":0,"footnotes":""},"categories":[92],"tags":[],"class_list":["post-10868","post","type-post","status-publish","format-standard","hentry","category-c-semester","pmpro-has-access"],"acf":[],"_links":{"self":[{"href":"https:\/\/accaud.uth.gr\/en\/wp-json\/wp\/v2\/posts\/10868","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/accaud.uth.gr\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/accaud.uth.gr\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/accaud.uth.gr\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/accaud.uth.gr\/en\/wp-json\/wp\/v2\/comments?post=10868"}],"version-history":[{"count":1,"href":"https:\/\/accaud.uth.gr\/en\/wp-json\/wp\/v2\/posts\/10868\/revisions"}],"predecessor-version":[{"id":10869,"href":"https:\/\/accaud.uth.gr\/en\/wp-json\/wp\/v2\/posts\/10868\/revisions\/10869"}],"wp:attachment":[{"href":"https:\/\/accaud.uth.gr\/en\/wp-json\/wp\/v2\/media?parent=10868"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/accaud.uth.gr\/en\/wp-json\/wp\/v2\/categories?post=10868"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/accaud.uth.gr\/en\/wp-json\/wp\/v2\/tags?post=10868"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}