UNIVERSITATEA ,,BABES-BOLYAI CLUJ-NAPOCA FACULTATEA DE TIINTE ECONOMICE SI GESTIUNEA AFACERILOR Anul universitar 2011-2012 Semestrul 2 PROGRAMA ANALITICA Disciplina:

Competiie i paradisuri fiscale MASTERAT: FISCALITATE Cap. 1. Sistemul fiscal i politica fiscal 1.1. Coninutul i structura prelevrilor fiscale 1.2. Teorii privind perceperea impozitelor. 1.3. Politica fiscal 1.3.1. Analiza instrumentelor politici fiscale 1.3.2. Activizarea instrumentelor de politic fiscal 1.3.3. Efectele macroeconomice ale politicii fiscale. Cap. 2. Presiunea fiscal 2.1. Conceptul de presiune fiscala 2.2. Curba Laffer 2.3. Indicatori de msurare a presiunii fiscale Cap. 3. Evaziunea fiscala 3.1. Evaziunea fiscala licita si ilicita 3.2. Evaziunea fiscala pe plan international 3.3. Cauze i metode de combatere a evaziunii fiscale. Cap. 4. Fiscalitatea i statul bunstrii 4.1. Modele de stat al bunstrii: caracteristici, tipologie 4.2. Politica veniturilor si cheltuielilor publice Cap. 5. Sistemul fiscal romnesc 5.1. Evoluia sistemului fiscal romnesc 5.2. Fiscalitatea direct, indirect i contribuii sociale Cap. 6. Fiscalitatea n spaiul european 6.1. Tendine ale fiscalitii directe i indirecte n rile Uniunii Europene 6.2. Analiza fiscalitii i a presiunii fiscale n UE Cap. 7. Fiscalitate internaional 7.1. Dubla impunere juridic internaional i metode de evitare a dublei impuneri internaionale.

7.2. Aspecte ale fiscalitii n rile OECD. 7.3. Implicaii ale fiscalitii asupra investiiilor strine directe. Cap. 8. Competiia fiscal 8.1. Delimitri conceptuale ale noiunii de competiie fiscal 8.2. Avantaje i dezavantaje ale concurenei fiscale. 8.3. Efectele competiiei fiscale 8.1.1. Impactul competiiei fiscale asupra fiscalitii din Romnia 8.1.2. Impactul asupra fiscalitii europene Cap. 9. Impactul competitiei fiscale 9.1. Impactul competiiei fiscale asupra fiscalitii din Romnia 9.2. Impactul asupra fiscalitii europene Cap. 10. Armonizarea fiscal n spaiul Uniunii Europene 10.1. Armonizare i coordonare fiscal 10.2. Armonizarea fiscalitii indirecte. Armonizare explicit i implicit 10.2.1. Direcii ale armonizrii TVA i accize 10.2.1. Armonizarea impozitului pe profit Cap. 11. Infernul i paradisul fiscal 11.1. Infern versus paradis fiscal. 11.2. Tipologia i evoluia paradisurilor fiscale. 11.3. Factori determinani ai paradisurilor fiscale. 11.4. Migraia fiscal. 11.5. Evaziune fiscal internaional. Cap. 12. Modalitii de utilizare a paradisurilor fiscale 12.1. Domenii de utilizare a paradisurilor fiscale 12.2. Factori care determin decizia alegerii unui paradis fiscal 12.3. Utilizatorii paradisurilor fiscale 12.4. Entiti juridice offshore. Tipologia companiilor offshore Cap. 13. Planificarea fiscal 13.1. Conceptul de planificare fiscal. 13.2. Variabilele economia de impozite i costul de paradis fiscal. 13.3. Pragul de rentabilitate a paradisului fiscal. Cap. 14. Cota unic-un nou trend n fiscalitatea actual 14.1. Cota unic versus impozitarea progresiv. 14.2. Avantaje i dezavantaje ale aplicrii cotei unice 14.3. Impactul cotei unice asupra investiiilor strine directe. 14.4. Efectele cotei unice aspra veniturilor bugetare si asupra creterii economice

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ef de catedr, Prof.univ.dr. Ioan NISTOR