Опис курсу

“Tax and Fee Administration” is a normative discipline in the professional and practical training cycle for higher education students enrolled in the ‘Finance, Customs and Taxation’ educational programme.  The academic discipline is designed to provide students with the necessary knowledge required to develop their theoretical understanding of trends in tax and fee administration processes and the principles of building a taxation system, as well as the specifics of tax relations arising from the formation and fulfilment of tax obligations.

The aim of the course is to provide future specialists with theoretical knowledge on the formation of a system of theoretical knowledge and practical skills in tax relations related to the alienation and redistribution of part of the gross domestic product in order to form a national fund of monetary resources.

The objectives of the course are:

• to study the theoretical foundations of the formation and use of the state budget, the budgetary system and the principles of the budgetary system;
• to study the place and role of the budget in the financial system;
• mastering the theoretical and organisational foundations of the tax system and tax policy;
• studying alternative taxation systems and the principles of the state tax service;
• developing skills in applying calculation methods and the procedure for paying direct and indirect taxes by legal entities and individuals.