The student will be able to know the legislation framework in which the business sector operates, both from the point of view of the entrepreneur as a physical person as from the perspective of the corporate legal form.
Ths student will be able to distinguish the structure of the different taxes levied on the development of the entrepreneurship activity.
The student will be able to determine the tax incentives linked to the beginning of a busines activity.
The student will be able to fulfill the main material and formal obligations required in the field of income taxation both to the individual entrepreneur and to the one who operates as a corporate form, including the special regimes.
The student will be able to apply the general regime and the main special regimes of the Value Added Tax in the scope of the business activity.
The student will be able to examine the tax aspects of the family business assets, especially the tax benefits related to the transmission of these assets.