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Status: Required course


Period: Fourth year, First semester


ECTS credits: 3


Class hours: 30 (30 lectures)


Language: Bulgarian







Course content:


The course provides students with training in the field of financial law. Provides an opportunity to gain theoretical knowledge and practical skills to be able to work in the modern business environment.


Students will acquire knowledge and skills related to the functioning of the financial system. The course examines the main institutions and fundamental concepts of financial law and financial supervision. Understanding the subsystems of the financial system - budget system, public finances with legal characterization of the budget revenues, tax system, customs system, banking system. It also studies the concepts and institutions of tax law, customs law, the public and legal procedures in banking and the basic rules of the currency legislation. Special attention is paid to the study of the status and powers of the financial supervisory authorities, including the Audit Office, the revenue administration, the customs administration, the Bulgarian National Bank, the authorities exercising currency control.