- Κωδικός / Course Code: BEC411
- ECTS: 10
- Τρόποι Αξιολόγησης / Assessment: o 2 Assignments (30% on final grade) o Weekly Interactive Activities (10% on final grade) o Final Examination (60% on final grade)
- Διάρκεια Φοίτησης/ Length of Study: Εξαμηνιαία (χειμερινό) / Semi-annual (fall)
- Επίπεδο Σπουδών/ Level: Προπτυχιακό/ Undergraduate
The purpose of the module is to provides students with a foundation in the principles of taxation and the role of taxation in public finance. It introduces students to the structure and function of tax systems, key tax types (e.g., income tax, VAT), basic tax calculations, and the policy objectives behind taxation. The course also covers public expenditure and fiscal policy, with an emphasis on ethical tax practices and their implications for businesses and individuals.

