The Taxes and Customs study programme aims at developing and training specialists for work in the complex field of taxes and customs, especially for work in state administration (primarily tax and customs administration), business companies, specialized customs agencies (forwarding), entrepreneurs who deal with customs clearance operations, tax issues, foreign trade and foreign exchange operations.
Students are trained to perform tasks in the field of tax and customs issues, conducting tax, administrative and customs procedures, calculation of customs and VAT, public finance, accounting, auditing, planning, valuation of property and things, credit policy. Students are primed to make decisions on the most efficient customs clearance procedure and apply techniques and skills in the implementation of tax and customs policy, financial planning, money management of taxes and customs as the dominant forms of public finance, foreign trade, business risks and insurance against risks.
FIRST YEAR:
1st semester: 4 compulsory courses (27 credits)
2nd semester: 4 compulsory courses, 1 elective course, internship (33 credits), two optional language courses
SECOND YEAR:
3rd semester: 4 compulsory courses, 1 elective course (31 credits)
4th semester: 3 compulsory courses, 1 elective course, internship (29 credits), two optional language courses
THIRD YEAR:
5th semester: 3 compulsory courses, 1 elective course (29 credits)
6th semester: 2 compulsory courses, 2 elective courses, internship and project work (31 credits)
| No. | Code | Subject | Semester | Classes no. | ECTS |
|---|---|---|---|---|---|
| 1 | 001 | ЕCONOMICS | 1 | 3 + 2 | 7 |
| 2 | 002 | BUSINESS ECONOMICS | 1 | 3 + 2 | 7 |
| 3 | 007 | МANAGEMENT | 1 | 3 + 2 | 6 |
| 4 | 185 | 1 | 3 + 2 | 7 | |
| 5 | 889 | MATEMATIKA (DO GENERACIJE 2021/22) | 1 | 3 + 2 | 7 |
| 6 | 262 | ЕNGLISH LANGUAGE 1 | 2 | 3 + 2 | 5 |
| 7 | 532 | FUNDAMENTALS OF CUSTOMS SYSTEM | 2 | 3 + 2 | 6 |
| 8 | 536 | COMMERCIAL LAW WITH THE BASICS OF INTERNATIONAL COMMERCIAL LAW | 2 | 2 + 2 | 6 |
| 9 | 539 | ASSESSEE ACCOUNTING | 2 | 2 + 2 | 6 |
| 10 | Elective 1 | 2 | 2 + 1 | ||
| 003 | SOCIOLOGY IN BUSINESS | 2 | 2 + 1 | 6 | |
| 008 | МARKETING | 2 | 2 + 1 | 6 | |
| 515 | ECONOMIC INTEGRATIONS | 2 | 2 + 1 | 6 | |
| Optional | |||||
| 265 | GERMAN LANGUAGE 1 | 2 | 2 + 2 | 0 | |
| 550 | SPANISH LANGUAGE 1 | 2 | 2 + 2 | 0 | |
| 542 | INTERNSHIP | 2 | 0 + 8 | 4 | |
| Total ECTS | 60 |
| No. | Code | Subject | Semester | Classes no. | ECTS |
|---|---|---|---|---|---|
| 20 | 057 | TAX TREATMENT | 5 | 3 + 2 | 7 |
| 21 | 085 | KNOWLEDGE OF GOODS | 5 | 3 + 2 | 8 |
| 22 | 220 | ADMINISTRATIVE LAW | 5 | 3 + 2 | 7 |
| 23 | Elective 4 | 5 | 3 + 2 | ||
| 089 | MARKETING SERVICES | 5 | 3 + 2 | 7 | |
| 097 | МANAGEMENT OF FAMILY BUSINESS | 5 | 3 + 2 | 7 | |
| 192 | BANKING | 5 | 3 + 2 | 7 | |
| 464 | МANAGEMENT OF INFORMATION SYSTEMS | 5 | 3 + 2 | 7 | |
| 483 | Е-ADMINISTRATION | 5 | 3 + 2 | 7 | |
| 496 | МARKETING IN TOURISM | 5 | 3 + 2 | 7 | |
| 510 | WEB DESIGN | 5 | 3 + 2 | 7 | |
| 528 | FUNDAMENTALS OF HUMAN RESOURCE MANAGEMENT | 5 | 3 + 2 | 7 | |
| 24 | 084 | ЕCONOMY OF THE EUROPEAN UNION | 6 | 3 + 2 | 6 |
| 25 | 467 | CRIMINAL LAW | 6 | 3 + 2 | 6 |
| 26 | Elective 5 | 6 | 3 + 2 | ||
| 079 | FOREIGN TRADE OPERATIONS | 6 | 3 + 2 | 6 | |
| 096 | INNOVATION MANAGEMENT | 6 | 3 + 2 | 6 | |
| 098 | INSURANCE | 6 | 3 + 2 | 6 | |
| 534 | LEGAL BASICS OF INFORMATION SYSTEMS | 6 | 3 + 2 | 6 | |
| 27 | Elective 6 | 6 | 3 + 2 | ||
| 530 | FUNDAMENTALS OF CUSTOMS TARIFF | 6 | 3 + 2 | 7 | |
| 549 | CUSTOMS DELICTS | 6 | 3 + 2 | 7 | |
| 468 | INTERNSHIP AND PROJECT WORK | 6 | 0 + 8 | 6 | |
| Total ECTS | 60 |
Offered optional subjects do not provide students with ECTS credits, but passed exams are noted on the Diploma Supplement.
Upon completion of the study program Taxes and Customs at Basic Applied Studies, the candidate acquires a title of Bachelor of Applied Studies in Economics and a total of 180 ECTS credits.