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;
- can apply online through the University's website - http://magister.vfu.bg/.
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