+359 052 355 106 | info@vfu.bg

Taxation and Customs Control

FACULTY OF INTERNATIONAL ECONOMICS AND ADMINISTRATION
DEPARTMENT ECONOMICS
PROFESSIONAL AREA ECONOMICS

 

Speciality: Finance and Accounting

Specialization: Taxation and Customs Control
 
Awarded qualification: Master in Economics
 
Level of qualification: Master
 
Length of programme: one year / one and half year / two years
 
Number of credits: 60 / 90 / 120
 
Field(s) of study (ISCED-F): 0411: Accounting and Taxation
 
Specific admission requirements: A degree with an average mark "Good" and an entry exam.
 
Specific arrangements for recognition of prior learning: The head of front office "Master’s degree programmes" and the technical assistant to the Master's degree program provide initial information about the application and enrollment: phone numbers - 052/359-525, 052/359-513; 052/359-639; e-mail: desislawak@gmail.com
Procedures:
- university diploma and a set of papers submitted duly and within the prescribed period;
- accession examination - a test;
- candidate ranking and enrollment;
 

 
Qualification requirements and regulations, including graduation equirements*: The duration of study for: 
- Professional Bachelor’s degree holders in economic majors - 4 semesters for full-time and part-time courses - 120 credits.
- Bachelors’ degree holders in non-economic majors - 3 semesters for full-time and part-time courses - 90 credits.
- Bachelors’ degree holders in economic majors - 2 semesters for full-time and part-time courses - 60 credits. 

Part-time courses are 50% of the number of lectures and seminars for full-time trainees. 
 
Profile of the programme: The Master's degree program in Taxation and Customs Control is designed for a broad-based and specialized training and education of students with professional interests in economics, finance, accounting, commercial law, financial law, international payments, management services tax and customs control, tax customs and taxation of economic agents, customs procedures, tax and customs policy, especially in the fields of tax and customs control. The resulting education is the basis for success in the fields of tax and customs control.
 
Programme learning outcomes: The curriculum and syllabi provide specialized training in economics, finance, accounting, commercial law, financial law, management services tax and customs control, tax and customs exemption of economic agents, customs regimes and procedures and others. During the course students acquire knowledge about the organization and methodology of the tax and customs control, substantiate and provide efficient management decisions resulting from the analysis and evaluation of the economic conditions,  necessary legal culture in the field of commercial law. The specialized courses are organized and conducted in accordance with the modern development of the theory and practice in the field of science.
 
Programme structure diagram with credits *:
 

ECTS Code Course Title Lectures and seminars Out-of-class workload Number of credits
1 INF3479 Visualization and interaction 60 120 6
2 FIN3313 Financial Mathematics 60 120 6
3 LAW3358 Fundamentals of Law 60 120 6
4 ACC3125 Fundamentals of Accounting 60 120 6
5 PHI3062 Professional Ethics 60 120 6
Total for semester I 300 600 30
1 ECO3232 General economic theory 45 90 4,5
2 ECO3228 International economy 45 90 4,5
3 FIN3339 Finance 60 120 6
4 ACC3118 Accounting 45 90 4,5
5 ACC3121 Financial Statements 45 90 4,5
6 LAW3250 Commercial Law 30 60 3
7   Optional course IІ semester 30 60 3
Total for semester II 300 600 30
  Total for year 1 600 1200 60
1 ECO3210 Global Problems of the Present Days 45 90 4,5
2 FIN3336 Tax and customs policy of the European Union 45 90 4,5
3 FIN3337 Taxation of economic agents 30 60 3
4 MAN3052 Foreign Trade Operations 45 90 4,5
5 FIN3338 Customs control 45 90 4,5
6   Optional course IІІ semester 60 120 6
7   Elective course IІІ semester 30 60 3
Total for semester IIІ 300 600 30
1 ADM3316 Tax control and administration 45 90 4,5
2 ACC3133 Financial analysis 45 90 4,5
3   Optional course IV semester 30 60 3
4   Elective course IV semester 30 60 3
Total for semester IV 150 300 15
Total for year 2 450 900 45
Master's Thesis Defence   300 15
Total for the entire course of study : 1050 2400 120
 
      Optional  courses, choose 4 from 8      
1 MAN3127 International Business 30 60 3
2 ECO3007 European Economic Integration 30 60 3
3 MAN3477 Management of the Tax and Customs Control 30 60 3
4 LAW3359 Law of the European Union 30 60 3
5 LAW3346 Labour and Social Security Law 30 60 3
6 LAW3345 EU Institutional System 30 60 3
7 MAN3476 Qualification of human resources 30 60 3
8 LAW3289 Tax law 30 60 3
 
    Elective courses, choose 2 from 6      
1 ECO3233 Customs regimes and procedures 30 60 3
2 FIN3235 Fundamentals of Financial Control 30 60 3
3 MAN3231 Master class 30 60 3
4 INF3480 Electronic systems of "Customs" Agency and
the NRA
30 60 3
5 FIN3329 International payments 30 60 3
6 AMG3001 Practicum 30 60 3



* In Varna Free University, a credit equals 30 lessons, of which 10 contact hours (lectures and seminars) and 20 hours independent work.
The Curriculum is for a four-semester course of study.
The Curriculum for the three-semester course begins with the course "General Economic Theory".
The Curriculum for the two-semester course begins with the course "Global Problems of the Present Days".
 
Mode of study: full-time, part-time
 
Examination regulations and grading scale: Each discipline ends with sitting a semester examination. During the process of study, tests, assignments and case studies are prepared and done. Some disciplines require the development of project assignments and reports. The precise evaluation criteria are indicated in the syllabi. It’s common to use the scoring system to evaluate the ongoing assessment and conduct semester exam as well as to determine the final grade. Postgraduates need to become familiar with the criteria and concrete evaluation methodology in the relevant discipline in advance.
 
Obligatory or optional mobility windows (if applicable): None
 
Work placement(s) (if applicable): None
 
Work-based learning: The cooperation of the Department with representatives from the fields of tax and customs control shall organize Practicum.
 
Occupational profiles of graduates: The students who have finished the Master’s degree program can work as customs inspectors stock control in customs departments, experts in the "Customs" Agency, customs brokers, inspectors in tax and insurance agencies, positions in units of the NRA, freelancer consultants and others.
 
Access to further studies: The students who have finished the Master’s degree program in Taxation and Customs Control have the opportunity to continue their education in a PhD program in Accounting, Control and Analysis of Business Activity.
 
Head of Master’s Degree Programme: Assoc. Prof. Iva Moneva, PhD 
tel.: 0888/877152
e-mail: ivamoneva@abv.bg
 
Technical assistant: Desislava Kirova
tel.: 052/ 359-639
e-mail: desislawak@gmail.com