Curriculum: Customs and Taxation 2017

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.
There are two specialities on this curriculum: customs and taxation. Considering the needs of the employer, the possibilities of the academy and academic success and wishes of a student, students make their decision on the second year.

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.

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.

Diploma of professional higher education (Customs and Taxation)

The curriculum has the following options for selection:
• A student can choose elective and optional subjects from the module of elective subjects in the capacity of 6.0 ETCS. The selection is based on the student’s decision whether the electives are necessary on the achievement of compulsory subjects and learning outcomes, and on their personal interest.

access to second cycle higher education

Block og general subjects
1. Module of social sciences
2. The module of legal subjects
Block of proffessional general subjects
3. Module of language learning
Block of professional subjects
4. Module of professional law
5. Module of economic subjects
6. Module of tax subjects
7. Module of customs subjects
8. Module of professional elective
9. Research module
10. Course paper
11. Graduation thesis

On completion of the curriculum of Taxation and Customs the student:
- has a reliable behaviour that meets the principles of public official ethics;
- knows the rights, obligations limitations and requirements set for an official;
- can understand the factors influencing human behaviour, management and organizational behaviour 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 English and Russian at an advanced level;
- knows the principles and options of application of various parts of the financial law;
- can orientate in the environment of finance and law
- is aware of the role of taxation in shaping the economic environment;
- understands the role of customs in external trade and International customs policy;
- can conduct customs check and tax proceedings
- is able to keep track of and check financial accounting;
- has professional knowledge of and experience in the sphere of International cooperation.

Russian, English