Curriculum: Customs and Taxation 2019

2014 2015 2016 2017 2018 2019

The objective of the curriculum for Taxation and Customs is to:
- create opportunities for students to acquire professional higher education necessary for a modern financial, tax and customs official;
- support the formation of students into a reliable, customer-centred, cooperative, and innovation-oriented officials who are also able to provide counselling;
- support the students acquiring the knowledge, skills and values which are necessary to pursue further studies at Master's level and for lifelong learning.

The person applying for a student place in the curriculum has to
- have secondary education or a corresponding qualification acquired abroad and meet the requirements brought in § 11 of the Institutions of Professional Higher Education Act;
- meet the requirements set in subsection 1 of § 14 and in § 15 of the Civil Service Act and those specified in regulation No. 113 of the Government of the Republic, dated 19.12.2012 “Requirements for the education, work experience and foreign language skills of officials”.

The requirements set for commencing one’s studies on the curriculum are brought in the Admission Requirements and Procedures at the EASS.

The studies are concluded 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 which shows the student's ability to see problems, use their acquired knowledge and practical experience to analyse the situation, to offer solutions, acquire the ability to formulate their ideas and to present them in the proper form. The student is allowed to defend the thesis if they have 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 for Taxation and Customs is to:
- create opportunities for students to acquire professional higher education necessary for a modern financial, tax and customs official;
- support the formation of students into a reliable, customer-centred, cooperative, and innovation-oriented officials who are also able to provide counselling;
- support the students acquiring the knowledge, skills and values which are necessary to pursue further studies at Master's level and for lifelong learning.

Diploma of professional higher education (Customs and Taxation)

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

During their study period, the student chooses elective subjects from this module in the volume of 5 ECTS minimum. As an exception, it is possible to choose subjects that may be installed according to the needs of the job market and those that are confirmed with a decree of the director of the college.

During their study period, the student chooses elective subjects from this module in the volume of 10 ECTS minimum. Subjects for the elective module of each academic year are confirmed with the decree of the Vice Rector of Academic Affairs. Should a student want to develop their generic skills, they can also choose subjects from other curricula taught at the EASS, or as a visiting student, they can choose subjects from other institutions of higher education. Should it appear that the student does not master Estonian, Russian and/or English on the level required to pass the courses, they must choose elective language courses to improve their language skills.

During their studies, the student has to choose at least one subject according to their personal interest.

access to second cycle higher education

GENERAL STUDIES
1. Internal Security and Crisis Management
2. Legal Subjects
3. Written and Oral Expression
4. Management and Self-Management and Social Competence
5. Elective Module of General Subjects
SPECIALITY-RELATED STUDIES
6. Module of Language Learning
7. Business environment
8. Entrepreneurial Activity Related Counselling
9. Tax and Customs Related Counselling
10. Taxes and Taxation
SPECIALISATION
11. Taxatation
12. Costums
11. Module Of Professional Elective Subjects
12. Graduation Thesis Module

On completion of the curriculum for customs and taxation the student:
- understands the principles of the functioning of the society, the EU, the state and the organisation;
- knows the rights, obligations, limitations and requirements set for an official, and follows the principles of the ethics of a public servant when conducting their activities;
- communicates both orally and in writing in Estonian on level C1 (advanced) and in English on at least level B2 (upper-intermediate), and orally in Russian on at least level B1 (independent user, three skills: reading, speaking, listening);
- has the competencies needed in customer service and provides customs and taxation related advice to entrepreneurs;
- carries out the main tasks of a tax authority according to their chosen field of study;
- applies their finance, taxation and customs related knowledge and skills upon analysing people’s tax behaviour by relying on valid legal norms.

Russian, English