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Taxation and Customs Control

FACULTY OF INTERNATIONAL ECONOMICS AND ADMINISTRATION
DEPARTMENT COMPUTER SCIENCE AND ECONOMICS
PROFESSIONAL AREA ECONOMICS

 

SpecialityFinance and accounting


SpecializationTaxation and Customs Control

 

Awarded qualificationMaster in Economics

 

Level of qualificationMaster

 

Length of programme: two years

 

Number of credits: 120

 

Field(s) of study (ISCED-F): 0411: Accounting and Taxation

 

Specific admission requirementsA 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" Nevena Atanasova and the technical assistant to the Master's degree program Svetlana Georgieva provide initial information about the application and enrollment: phone numbers- 052/359-525, 052/359-513; e-mail: svetlana.georgieva@vfu.bg
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 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 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.

 

Mode of study: full-time, part-time

 

Examination regulations and grading scaleEach 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 studiesThe 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 ProgrammeAssoc. Prof. Iva Moneva, PhD 
e-mail: ivamoneva@abv.bg

 

Technical assistant: Svetlana Georgieva
tel.: 052/ 359-513
e-mail: svetlana.georgieva@vfu.bg