Budgetary and Taxation Law

Master Studies Development Form Annex 1
ANNEX 1: MODULES AND COURSES

MASTER STUDIES DEVELOPMENT FORM
Please complete this form carefully on a computer
EU-LER Legal Education System Reform

An EU funded project managed by the European Commission Liaison Office to Kosovo
Component B
1.1
MODULE
ANNEX 1: MODULES AND COURSES

Please copy and fill in annex 1 for each module separately, and copy the necessary number of courses per module
DESCRIPTION
Module number and

title
Course number and title

B) 1
No. of
teaching
hours
2
No. of
ECTS
Semester
1st
2nd
B) Budgetary and
taxation law
Objectives (Competences):

Component B
Name and function of lecturer

Dr. Sc. Bedri PECI, Associate
Professor
This course explores the complexity of budgetary and taxation law. First, the course through introduction provides an overview of the fundamental
principles of budgetary and taxation law. Second, an examination of the revenue side of budget with particular view on direct and indirect taxes. A
third major focus of the course is the expenditure side of the budget and budgetary process, respectively the roles of each of the major
actors/institutions (the agency, the executive, the legislature, and interest groups) in budget making process. Important topics in budgetary control
are examined. Budgetary law of EU will be presented from a historical and evolutionary perspective. In the end will be examined budgetary and tax
law in Kosovo and some other emergent issue related to it.

Component B
1.2 COURSE SYLLABUS

Course Syllabus
Course Title: International Aspects of
Taxation
Course is
Explain relation between teaching hours
and ECTS credits:
modified
Course Date:
(semester and dates if already known):
Lecturers name:
Office location:
Lecturer:
new
Dr. Sc. Bedri PECI, Prof. Asc.

Law Faculty, University of Pristine
Office hours:
Phone:
+377 (044) 599 023
email address:
[email protected]
Course Type
(e.g. seminar, lecture, lab sessions, etc.)
lecture
Format
(e.g. once per week, block course, etc.
specify number of course sessions)
Once per week
Introductory
Deepening
Level
Course Description (content):
Specializing
The module begins with introduce to

budgetary and tax law in general, and
follows with the revenue side of budget,
with particular view on direct and indirect
taxes.
Certain emphasis is given to budgetary
procedure, respectively to budget cycles
such as budget preparation, role of

Component B
parliament in budgetary procedure, budget

approval budget execution and to budget
control.
The next part of module focuses on
examination in general of budgetary law of
EU.
The module winds up with analysis of
budgetary and tax law in Kosovo and some
emerging issue.
Examination Modalities:
Learning Outcomes:
(show how course contributes to objectives
of the module)
20%: Participation in class discussion.

20%: Over the course of the semester, we
will cover several problem sets. Each
student will be responsible for preparing
and presenting one problem set over the
course of the semester. The student will
write a three- to five-page paper (doublespaced, 12-point Times New Roman font, 1
margins) analyzing the problems.
The student will have 10-15 minutes during
class to walk the class through the problem
set and answer questions. This assignment
will represent 20% of each students grade.
60%: Exam. I will give you more information
about the exam toward the end of the
semester.
By the end of the course, students should
be able to:
-Explain the underlying fundamental
principles of budgetary and taxation law;
-Analyze and evaluate revenue sources on
appropriate evaluative criteria;
-Understand how the budgetary process
works including the effects of the politics of
the budgetary process on budget outcomes,
and understand the importance of
accounting and financial reporting for the
budgetary process;
-Utilize budget analysis techniques to
evaluate budget trends, explain budget
changes, assess budget justifications, and
determine the correspondence of budgetary
decision-making with managerial goals and
objectives consistent with organizational
mission and strategic planning ;
- Explain the underlying fundamental
principles of budgetary and taxation law in
Kosovo and compare with theory and
practice.

Component B
Instructional Methods:
Place statement about how course is taught.
Required/
recommended
Literature
(include
publication
details)
Following an introductory two hour lecture,

teaching on the module will be conducted
by means of a weekly series of one-hour
lectures followed by one hour seminars. A
list of reading materials and questions for
seminars will be distributed in advance and
students will be expected to prepare
answers for discussion in seminars.
Required book(s)
Legislative Oversight and Budgeting:

A World Perspective, (WBI
Development Studies) Rick
Stapenhurst (Author, Editor),
Riccardo Pelizzo (Editor), David M.
Olson (Editor), Lisa Von Trapp
(Editor), World Bank Publications,
2008;
Ian Lienert, Role of the Legislature
in Budget Processes, IMF. WP.2010;
Rita de la Feria, The EU VAT System
and the Internal Market, IBFD, 2009;
Joachim Wehner, Legislatures and
the Budget Process; the Myth of
Fiscal Control, Palgrave Macmillan,
2010;
Bedri Peci, Classification of taxes the
case of OECD, The Law- Journal for
juridical and social issues, No. 1/2005,
Publisher-Law school of University of
Pristine;
Recommended book(s)
Robert D. Lee, Philip G. Jovce,

Public Budgeting Systems, Jones and
Bartlett; 8 edition (July 31, 2007);
- Ben Terra, Peter Wattel, European
Tax Law, third edition, Kluwer Law
International, 2001;
- A. Prechmand, Government
budgeting and expenditure controls:
theory and practice, IMF 1984;
- Hervoje Simovic, Proracun europske
unije, WP. FTP No.3/2005,
IJF,Zagreb, 2005.
-Mark Hallerberg ,Carlos
Scartascini ,Ernesto Stein, Who Decides the
Budget? (David Rockefeller/Inter-American
Development Bank), David Rockefeller
Center for Latin American Studies, Harvard
University/Inter-American Development

Component B
Bank, 2009;
-Greg G. Chen , Dall W. Forsythe, Lynne A.
Weikart, Daniel W. Williams, Budget Tools:
Financial Methods in the Public Sector, CQ
Press; 1st edition (March 25, 2008);
- Carol W. Lewis, W. Bartley Hildreth,
Budgeting: Politics and Power, Oxford
University Press, USA; 1 edition, 2010;
-David Nice, Public Budgeting, Wadsworth
Publishing; 1 edition, 2001;
-C. Hyde, Government budgeting: theory,
process, and politics, Wadsworth Publishing;
3 edition, 2001;
-Martin Burke, Taxation of Individual
income, LexisNexis/Matthew Bender; 8th
Ed. 2007 edition, 2007.
1. Bedri Peci, -Harmonization of taxes in
the function of promoting the common
market of European Union The LawJournal for juridical and social issues,
No. 2-/2010, Publisher-Law school of
University of Pristine.
2. Bedri Peci, - Neke Karakteristike
Sistema i Poreske Politike Kosova:
Tradicija i Izazovi (Godine 1945-2008),
Godisnjak Pravnog Fakulteta 2009,
University of Sarajevo, Sarajev 2009,
fq.269-299
3. Bedri Peci, The role of the parliament
for the increase transparency of
budgetary procedures in the budgetary
theory and practice the case of
Kosovo, The Law Journal for juridical
and social issues, No. 1/2006, PublisherLaw school of University of Pristine.
4. Bedri
Peci,
The
structure
of
Contemporary tax systems-the case of
Kosovo, Dardania Sacra 3 - Scientific
review of social,
economic
and
technological issues of Kosovo, Pristine
2001.
5. Bedri Peci, Development of budget and
budgetary system of Croatia at the
transition phase, The Law- Journal for
juridical and social issues, No. 2-4/2005,
Publisher-Law school of University of
Pristine.
6. Bedri Peci, Kosovos tax system
traditions and challenges, Kosovo &
Balkan Observer No.1/2001,PublisherKosovo Action for Civil Initiative KACI,
Pristine.
7. OECD Journal on Budgeting
8. Public Budgeting and Finance
Component B
Journals or other material
9. Finance in Theory and Practice

10. World Tax Journal
11. European Taxation
12. EC Tax Review

13. EC Tax Journal
Topics and Assignments
Add adequate
number of
sessions
Session 1
Session 2
Session 3
Major topics/themes
Introduce to budgetary and taxation
law
The revenue side of budget (revenue
sources)
Direct taxes
Indirect taxes (Value Added Tax,
excises)
The expenditure side of the budget
Session 4
Session 5
Session 6
Session 7
Budget Cycles
Budget preparation: Decision process
Budget Approval: the role of
legislature
Session 8
Budget execution and control
Session 9
Session 10
Budgetary and tax law of EU

Budgetary and taxation law in Kosovo
Session 11
Readings/assignments
PBS, chapter 1
PBS, chapter 4
ETL, Chapter 4, pp. 239-298
CTCO.No. 1/2005
ETL chapter 6 &7
GBECTHP, chapter 2, 7 and 9
PBS, chapter 3
GBECTHP, chapter 4
LOBWP, 49-110
LBPMVC, pp.1-140
RLBP,pp.1-20
GBECTHP, Chapter 5 and 12
PEU, pp. 299-315
ETL chapter 3,4 and 5
Laws on budgets and different
taxes, relevant journals
mentioned above.

Component B

Budgetary and Taxation Law

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Master Studies Development Form Annex 1

ANNEX 1: MODULES AND COURSES

Please complete this form carefully on a computer

EU-LER Legal Education System Reform

Master Studies Development Form Annex 1

ANNEX 1: MODULES AND COURSES

Module number and

Course number and title

EU-LER Legal Education System Reform

Name and function of lecturer

Master Studies Development Form Annex 1

EU-LER Legal Education System Reform

Master Studies Development Form Annex 1

1.2 COURSE SYLLABUS

Dr. Sc. Bedri PECI, Prof. Asc.

+377 (044) 599 023

Once per week

Course Description (content):

The module begins with introduce to

EU-LER Legal Education System Reform

Master Studies Development Form Annex 1

parliament in budgetary procedure, budget

20%: Participation in class discussion.

EU-LER Legal Education System Reform

Master Studies Development Form Annex 1

Following an introductory two hour lecture,

Legislative Oversight and Budgeting:

Robert D. Lee, Philip G. Jovce,

EU-LER Legal Education System Reform

Master Studies Development Form Annex 1

Journals or other material

Master Studies Development Form Annex 1

9. Finance in Theory and Practice

12. EC Tax Review

Budget execution and control

Budgetary and tax law of EU

EU-LER Legal Education System Reform

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