English for tax professionals - Marijana Javornik Čubrić

PREDGOVOR / PREFACE

The textbook English for Tax Professionals is intended for everyone who has an interest in tax related issues and public finances and needs to use the English language in their studies or work. In particular, it is intended for tax administration students at the Study Centre of Public Administration and Public Finances of the Faculty of Law, University of Zagreb, as well as various professionals in the field of public finances. The textbook is divided into three parts:

1. Introduction to Taxation,
2. Taxation in Croatia and
3. Taxation in the European Union.

Each part consists of several units.

• The first part consists of three units – Taxes, types of Taxes and Purposes of Taxation.
• The second part attempts to explain the most relevant forms of taxation in the Repub­lic of Croatia and it consists of eigth units – General Tax Act, Principles of Taxation, Taxes in Croatia, Value Added Tax, Personal Income Tax, Corporate Income Tax, Tax Administration and excerpts from the Electronic Commerce Act.
• The third part pertains the taxation and public finances issues in the European Union and it consists of seven units - Treaty on the Functioning of the European Union and Explaining the Treaty of Lisbon, Economic and Monetary Union and the Euro, Taxation in the European Union, European Court of Auditors, OLAF, European Central Bank and Double Taxation in the European Union. The texts in the third part are accompanied by additional reading materials which should enable a better understanding of public finances in the context of the European Union.

All texts are accompanied by various exercises with the purpose of enabling a better comprehension of the topics and mastering the appropriate usage of key terms. A monolingual Glossary of key terms and an English-Croatian Glossary of terms used in the textbook has been prepared in order to help the students of public finances, the professionals working in the area of public finances and all those who need to use professional literature in English for various purposes. The preparation of this textbook was inspired by the efforts and interest of students who continuously wish to expand their knowledge and show a great interest in learn­ing English for Specific Purposes, which is more than needed for their professional growth and development. I wish to express my sincere gratitude to Professor Lelija Sočanac and Professor Hr­voje Arbutina for their helpful comments, interest and encouragement.