Basics of taxation

Type: For the student's choice

Department: department of accounting, analysis and control




SemesterAmount of hoursLecturerGroup(s)
324Professor Romaniv Y. M.УФО-21с


SemesterAmount of hoursGroupTeacher(s)
316УФО-21сProfessor Romaniv Y. M.

Course description


Basics of taxation

(name of academic discipline)

Elective discipline

(normative / selective)

Specialization “Accounting, analysis and financial investigations”

(cycle of disciplines according to the curriculum)

The subject of the discipline

Theoretical bases of taxation and features of the tax policy of the state.


The purpose of the discipline

Formation of a system of knowledge and practical skills of application in future practical work of modern theoretical and organizational bases of taxation.


The main tasks

study of theoretical and organizational bases of taxation at the level of knowledge necessary for mastering the system of interdependent profiling disciplines;
study of functions and elements of taxes, principles of taxation;
comprehension of modern problems of tax bases.


The place of the discipline in the structural and logical scheme of bachelor training

The discipline “Fundamentals of Taxation” is an elective discipline for bachelors. It is based on knowledge formed in the study of such disciplines as “Fundamentals of Economic Theory”, “Economics and Finance of Entrepreneurs”, “Macroeconomics” and is the basis for such disciplines as “Accounting and Reporting in Taxation”, “Tax System “,” Enterprise Taxation System “, etc.


Requirements for competencies, knowledge and skills

As a result of studying the discipline, the student must have the following competencies:


ЗК01. Ability to learn and master modern knowledge.

ЗК03. Ability to work in a team.

ЗК04. Ability to work autonomously.

ЗК08. Knowledge and understanding of the subject area and understanding of professional activity.

ЗК09. Ability to communicate in the state language both orally and in writing.


SK01. Ability to study trends in economic development using the tools of macro- and microeconomic analysis, to make generalizations about the assessment of the manifestation of individual phenomena that are inherent in modern processes in the economy.

SK04. Apply knowledge of law and tax law in the practice of business entities

SK08. Identify and assess the risks of failure to achieve management objectives of the entity, non-compliance with legislation and regulation of activities, inaccuracy of reporting, preservation and use of its resources.

SC10. Ability to apply ethical principles in the performance of professional duties.

SK11. Demonstrate an understanding of the requirements for professional activity, due to the need to ensure sustainable development of Ukraine, its strengthening as a democratic, social, legal state.

The study of the discipline “Fundamentals of Taxation” involves the achievement of such a qualification level of training, for which he must:

a) know:

essence, main functions of taxes;
taxation terminology, definition and essence of tax;
stages of tax genesis;
classification of taxes on various grounds;
definition and essence of the tax system, its role and place in the process of forming the revenue side of the budget;
principles of taxation and the tax system of the state, the structure of the tax system of the state;
basics of tax policy of the state;
basics of taxation in market economies.

b) be able to:

to be guided in the legislative and regulatory framework on taxation;
distinguish between concepts used in taxation and operate them correctly;
to compare taxation technologies.


Program learning outcomes

PR01. Know and understand the economic categories, laws, causal and functional relationships that exist between processes and phenomena at different levels of economic systems.

PR02. Understand the place and importance of accounting, analytical, control, tax and statistical systems in the information support of users of accounting and analytical information in solving problems in the field of social, economic and environmental responsibility of enterprises.

PR03. Define the essence of objects of accounting, analysis, control, audit, taxation and understand their role and place in economic activity.

PR17. To be able to work both independently and in a team, to show leadership qualities and responsibility in work, to adhere to ethical principles, to respect individual and cultural diversity.

PR21. Understand the requirements for activities in the specialty, due to the need to ensure sustainable development of Ukraine, its strengthening as a democratic, social, legal state.


The content of the discipline by topic


Topic 1. The economic essence of taxes and taxation.
Topic 2. History of taxation and its functions.
Topic 3. Taxes in economic theory and their elements and classification
Topic 4 Basic concepts and methods of tax transfer
Topic 5. Theoretical foundations of tax systems.
Topic 6. Tax policy
Topic 7. Taxation in foreign countries
Topic 8. Taxes and taxation in modern conditions and prospects.

Recommended Literature

  • Constitution of Ukraine of June 28, 1996 № 254k / 96-VR.
  • Budget Code of Ukraine of July 8, 2010 № 2456-V
  • Economic Code of Ukraine of January 16, 2003 № 436 – I
  • Tax Code of Ukraine of December 2, 2010 № 2755-VI.
  • Code of Ukraine on Administrative Violations of December 7, 1984 № 8073-X.
  • Law of Ukraine “On Accounting and Financial Reporting in Ukraine” of July 16, 1999 № 996 – XIV (as amended).
  • Law of Ukraine “On Amendments to the Law of Ukraine“ On Accounting and Financial Reporting in Ukraine ”on Improving Certain Provisions” dated 05.10.2017 № 2164 -VIII.
  • Law of Ukraine “On the basic principles of public financial control in Ukraine” of 01.1993 № 2939-XII.
  • Bilukha MT Financial control: theory, audit, audit: textbook. View. 2nd processing. and ext. – К.: Укр. acad. orig. Ideas, 2006. – 888 p.
  • Vlasyuk NI Tax system according to the Tax Code of Ukraine [text] / N. Vlasyuk. – К .: Кондор, 2012. − 428.
  • Dikan LV Financial and economic control: textbook. way. – К.: Знання, 2010. – 395 с.
  • Karpinsky BA, Zalutskaya NO Taxes: dictionary-reference. Tutorial. – K .: “Publishing House” “Professional”, 2018. – 464 p.
  • Panchuk AV Подакова система України: ОКЛ [Text] / А. Панчук. – К .: ТОВ «Кондор», 2012. – 106 с.
  • Paranchuk SV, Romaniv EM, Chervinska OS Tax management: a textbook. – Lviv: Lviv Polytechnic National University Publishing House, 2009. – 268 p.
  • Prigiva N.Yu. Tax law: textbook. manual./ N. Pryhyva N. – K .: CUL, 2010. − 368p.
  • Sidelnikova LP Tax system: textbook. way. [text] / L. Sidelnikova. – К .: ТОВ «Кондор», 2012. – 642 с.
  • Sidelnikova LP Taxation of business entities: textbook. way. [text] / L. Sidelnikova. – К .: ТОВ «Кондор», 2013. – 424 с.
  • Fradinsky OA Basics of taxation: Textbook. way. – Lviv: “New World-2010”, 2016. – 340 p.
  • Hamster RP Accounting and reporting of small businesses: [Teaching. manual]. – Lviv: “Magnoloia 200”, 2012. – 254 p.
  • Yarema BP, Marynets VP, Savchuk NV, Yarema YR, Shevchuk OM, Buryak OP, Filipiv RS Tax management. Textbook. – Lviv: Magnolia 2006. 2013. – 352 p.
  • – website of the Verkhovna Rada of Ukraine
  • – website of the Cabinet of Ministers of Ukraine
  • – website of the Ministry of Finance of Ukraine
  • – website of the State Audit Office of Ukraine
  • Official site of the Pension Fund of Ukraine [Electronic resource]. – Access mode:
  • Official site of the State Fiscal Service of Ukraine [Electronic resource]. – Access mode:
  • – website of the State Statistics Service of Ukraine
  • – website of the National Library of Ukraine named after VI Vernadsky.
  • – website of the magazine “Financial Control”.
  • – website of the Institute of Budget and Socio-Economic Research
  • – website of the newspaper “All about accounting”


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