To be able to place VAT as a process within a company. To learn what concepts and data play a role in this process and apply it to indirect taxes. These include: risk management, corporate governance, internal control applied to taxation in general and to indirect taxes in particular.

Ethic, corporate governance, risk management, Tax Control Framework, internal control, VAT data management, VAT Monitoring and special VAT topics related to tax assurance.

Specifics
The lectures are given with the help of guest lecturers. Cases can be reviewed as a part of the program. A paperwork must be written and presented. The grade is mainly determined by the paper (75%) and the presentation (25%), but can be adjusted upwards or downwards on the basis of the submitted case.