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Electronic Commerce and Taxes
Study Course Description
Course Description Statuss:Approved
Course Description Version:5.00
Study Course Accepted:02.02.2024 12:30:51
| Study Course Information | |||||||||
| Course Code: | JF_209 | LQF level: | Level 7 | ||||||
| Credit Points: | 2.00 | ECTS: | 3.00 | ||||||
| Branch of Science: | Law | Target Audience: | Juridical Science | ||||||
| Study Course Supervisor | |||||||||
| Course Supervisor: | Jānis Grasis | ||||||||
| Study Course Implementer | |||||||||
| Structural Unit: | Faculty of Social Sciences | ||||||||
| The Head of Structural Unit: | |||||||||
| Contacts: | Dzirciema street 16, Rīga, szf rsu[pnkts]lv | ||||||||
| Study Course Planning | |||||||||
| Full-Time - Semester No.1 | |||||||||
| Lectures (count) | 6 | Lecture Length (academic hours) | 2 | Total Contact Hours of Lectures | 12 | ||||
| Classes (count) | 4 | Class Length (academic hours) | 2 | Total Contact Hours of Classes | 8 | ||||
| Total Contact Hours | 20 | ||||||||
| Part-Time - Semester No.1 | |||||||||
| Lectures (count) | 4 | Lecture Length (academic hours) | 2 | Total Contact Hours of Lectures | 8 | ||||
| Classes (count) | 2 | Class Length (academic hours) | 2 | Total Contact Hours of Classes | 4 | ||||
| Total Contact Hours | 12 | ||||||||
| Study course description | |||||||||
| Preliminary Knowledge: | Windows, MS Office, Internet and applications. | ||||||||
| Objective: | 1. To acquaint students with the basic principles, the theoretical and practical aspects of e-business and commerce, which form the foundation for the realisation of e-business. 2. To acquire e-invoicing, models and e-business types, business presentation of the company on the Internet. 3. To comprehend the necessity and effectiveness of virtual business relationships. 4. To familiarise students with the legal framework at national and EU level. 5. To gain knowledge about taxes, tax policy and good practices in the EU. | ||||||||
| Topic Layout (Full-Time) | |||||||||
| No. | Topic | Type of Implementation | Number | Venue | |||||
| 1 | Basic principles, practical aspects of e-business and electronic commerce that form basis for the realisation of e-business. | Lectures | 1.00 | auditorium | |||||
| 2 | Electronic commerce legislation. | Classes | 2.00 | auditorium | |||||
| 3 | E-invoicing – opportunities in a challenging market environment. Electronic payment systems. | Lectures | 3.00 | auditorium | |||||
| 4 | Commercial presence of the business on the internet. | Classes | 2.00 | auditorium | |||||
| 5 | Taxes and tax policy in the EU. Good practices. | Lectures | 1.00 | auditorium | |||||
| 6 | Protection of information and security in electronic commerce. | Lectures | 1.00 | auditorium | |||||
| Topic Layout (Part-Time) | |||||||||
| No. | Topic | Type of Implementation | Number | Venue | |||||
| 1 | Basic principles, practical aspects of e-business and electronic commerce that form basis for the realisation of e-business. | Lectures | 1.00 | auditorium | |||||
| 2 | Electronic commerce legislation. | Classes | 1.00 | auditorium | |||||
| 3 | E-invoicing – opportunities in a challenging market environment. Electronic payment systems. | Lectures | 1.00 | auditorium | |||||
| 4 | Commercial presence of the business on the internet. | Classes | 1.00 | auditorium | |||||
| 5 | Taxes and tax policy in the EU. Good practices. | Lectures | 1.00 | auditorium | |||||
| 6 | Protection of information and security in electronic commerce. | Lectures | 1.00 | auditorium | |||||
| Assessment | |||||||||
| Unaided Work: | The course assignment and the case study should be formed as a report, ready for publishing (group work, team up to 4 people). | ||||||||
| Assessment Criteria: | a) manual assignment – 20%; b) interim test – 20%; c) development and presentation of a course assignment – 40%; d) case study – 20%. | ||||||||
| Final Examination (Full-Time): | Exam (Written) | ||||||||
| Final Examination (Part-Time): | Exam (Written) | ||||||||
| Learning Outcomes | |||||||||
| Knowledge: | To know the characteristics of the main categories of e-business, the types and tasks of e-business. To know the varieties and business models of e-commerce, payment systems and business protection on the Internet. To solve tasks from the main directions of the business. To know the overall organisation of e-commerce and to evaluate the performance of commercial companies on the Web. | ||||||||
| Skills: | To know and to be able to use the EU and national legal base, related to tax, fees and tax policy of the EU. To know and choose software for personal finance. | ||||||||
| Competencies: | Students gain competency and practical experience in developing and using information and communication technologies in solving regulatory issues in the area of e-commerce, taxes and fees at national and European level. | ||||||||
| Bibliography | |||||||||
| No. | Reference | ||||||||
| Required Reading | |||||||||
| 1 | Petrova, M. ELECTRONIC COMMERCE, Plovdiv, Talant, ISBN 978-619-203-038-4 (EN), 2014 | ||||||||
| 2 | Ketners, K. (2014) Eiropas Savienības nodokļu politika: mācību līdzeklis. Rīga : RTU Izdevniecība. | ||||||||
| Additional Reading | |||||||||
| 1 | Petrova M. E-invoicing in Bulgaria - opportunities in a challenging market environment, V International | ||||||||
| 2 | Tax systems and tax reforms in new EU members. (2012) London; New York: Routledge. | ||||||||
| 3 | Organisation for Economic Co-operation and Development (2015). Tax Administration Comparative Information on OECD and Other Advanced and Emerging Economies. Paris: OECD. | ||||||||
