Curriculum: Taxation and Customs 2013

2010 2011 2012 2013 2014 2015 2016 2017 2018 2019

The objective of the curriculum of Taxation and Customs is:
• to create opportunities for students to acquire professional higher education necessary for a modern financial, tax and customs official;
• to support the formation of students into a loyal and customer focused financial, tax and/or customs officer who values their profession;
• to support formation in the students of the knowledge, skills and values of which are necessary to pursue further studies at Master's level and in lifelong learning.

The studies can be commenced by a person who has a secondary education or equivalent qualifications and who meets the requirements of public service or other requirements established in the procedures of matriculation of the Academy of Security Sciences.

The studies end with the defending of a thesis. The graduation thesis is a theoretical or practical-oriented research, the compilation of which will contribute to deepening the student's professional knowledge and shows the student's ability to see problems, use their acquired knowledge and practical experience to analyze the situation, to offer solutions, acquire the ability to formulate their ideas and to present them in the proper form. A student is allowed to defend the thesis if he or she has fulfilled the requirements arising from the regulations of the Academy of Security Sciences for allowing the student to defend their thesis.

Upon successful completion a diploma of professional higher education and an academic transcript in Estonian and English are issued.

Upon successful completion a diploma of professional higher education and an academic transcript in Estonian and English are issued.

On completion of the curriculum of Taxation and Customs the student:
• can understand the factors influencing human behavior, management and organizational behavior principles, statehood, the economy and the operational concepts of public administration;
• knows the legal norms and knows how to use them in the legal system of Estonia and the European Union;
• prepares independently and critically a variety of research papers in accordance with the guidelines for the compilation of written papers of the Academy of Security Sciences;
• knows the state and local government financial system in Estonia and the European Union;
• is able to use the official language and Russian at an advanced level;
• knows the principles and options of application of various parts of the financial law;
• has an overview of history and the main areas of the financial law and Estonian private law (civil law, company law and business law) and knows the foundations and applications of the important subareas of private law in terms of their profession;
• is aware of the role of taxation in shaping the economic environment;
• is able to carry out customs formalities;
• is able to keep track of and check financial accounting;
• is familiar with the financial and legal environment.

Diploma of professional higher education (Taxations and Customs)

The curriculum has the following options for selection:
• The student can choose elective and optional subjects from the module of elective subjects in the capacity of 3.0 ECTS. The selection is based on the student’s ability and their adequacy in their use of their computer on achievement of compulsory subjects, learning outcomes and on personal interest.
• In the block of general professional subjects is a module of elective subjects from which the student selects a subject from the choice of either: "The current problems of the Tax Law" or "European Finance" in the capacity of 3 ECTS. Selection of the elective subject is based on the student's personal interest.

access to second cycle higher education

The Block of General Subjects
1. The Module of Social Sciences
2. The Module of Law
3. The Module of Research
4. The Module of Elective Subjects
5. Module of language learning
6. Module of private law
7. Module of financial law
8. Module of economic subjects
9. Module of professional elective subjects
10. Module of taxation and customs subjects
11. Course paper
12. Graduation thesis
The Block of General Specialty Subjects
5. The Module of Language Studies
6. The Module of Private Law
7. The Module of Financial Law
8. The Module of Economic Subjects
9. The Module of Specialty Related Elective Subjects

The Block of Specialty Subjects
10. The Module of Taxation and Customs Related Subjects

11. Course Thesis
12. Graduation Thesis

The graduate:
- understands the factors influencing human behavior, principles of management and organizational behavior, statehood, economics and principles of operations of public administration;
- knows the legal provisions and is able to implement them in Estonian and the European Union legal system;
- is able to independently and critically produce a variety of research in accordance with EASS written work instructions;
- knows the state and local government finance system in Estonia, in the EU and elsewhere;
- is able to use the official language and the Russian language on an advanced level;
- is familiar with the principles of different parts of financial law and application opportunities thereof;
- has an overview of the financial law and formation of Estonian private law and the main areas thereof (civil law, company law and economic law) and knows the foundations and applications of the subareas of the private law more significant from the point of view of the specialty;
- knows the role of taxation upon shaping the economic environment;
- is able to carry out customs formalities;
- knows how to keep and audit financial records;
- is familiar with the financial and legal environment;
- acquires specialized knowledge and experience in the field of international cooperation.

Russian, English