Course description

ANNOTATION OF THE CONTENT OF THE COURSE
“Fundamentals of tax control”
(name of the discipline)
selective
(normative / selective)
Specialization “Accounting, Analysis and Financial Investigations”
(cycle of disciplines according to the curriculum)

The subject of the discipline
The subject of the discipline is the study of theoretical foundations and guidelines for the organization of tax control.

The purpose of the discipline
The purpose of the discipline is to form a system of knowledge and practical skills in future practical work of measures taken by regulatory authorities to control the correctness of calculation, completeness and timeliness of taxes and fees, as well as detection of tax offenses and penalties.

The main tasks
In the process of studying the discipline students are given the following tasks:
– have a general idea of ​​the theoretical and methodological principles of tax control;
– definition of the essence of tax control, disclosure of its object, subject and method, basic concepts and provisions of control;
– coverage of organizational forms and methods of tax control, its tasks, sources and procedures;
– to acquire practical skills in the design of final documents of tax control.

The place of the discipline in the structural and logical scheme of training
bachelors / masters
The discipline “Fundamentals of Tax Control” is an elective discipline for bachelors of accounting and taxation. It is based on knowledge gained in the study of disciplines such as “Tax System”, “Financial Accounting”, “Legal basis of economic security in accounting and taxation”, “Legal documentation” and forms a knowledge base for the study of such disciplines as “Crime in sphere of economic activity “,” Financial control in the branches of economy “,” Forensic accounting examination “.

Requirements for competencies, knowledge and skills:
As a result of studying the discipline the student must have the following competencies:
common:
ЗК01. Ability to learn and master modern knowledge.
ЗК02. Ability to abstract thinking, analysis and synthesis
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.
ЗК11. Skills in using modern information systems and communication technologies.
special:
SK02. Use mathematical tools to study socio-economic processes, solving applied problems in the field of accounting, analysis, control, audit, taxation.
SK04. Apply knowledge of law and tax law in the practice of business entities
SK06. Carry out accounting procedures using information systems and computer technology.
SK09. Carry out external and internal control over the activities of the enterprise and its compliance with the legislation on accounting and taxation.
SC10. Ability to apply ethical principles in the performance of professional duties.

The study of the discipline “Fundamentals of Tax Control” involves the achievement of such a qualification level of training, for which he must:
a) know:
– basic legislative and regulatory acts regulating the issue of tax control;
– the main production, financial and reporting indicators of the enterprise, their relationships and interdependence between them;
– the maximum amount of knowledge in economics, financial law, accounting, finance, management and strategic accounting, detailed analytical work as a whole business entity and its structural units;
– the content of financial, accounting, statistical, tax and other reporting as the main source of information for tax control;
– specialized tasks and practical problems during professional activities in the field of accounting, auditing and taxation using the theory and methods of economics;
– methods and practice of conducting tax audits of correctness of accrual, completeness and timeliness of payment of taxes and fees, as well as compliance with legislation on cash circulation, settlement and cash transactions, patenting, licensing and other legislation;
– conclusion of acts of inspections, requirements to acts and other final documents of tax control;
– modern methods, principles and forms of detailed substantiation of conclusions for further business management decisions on the implementation of new proposals in terms of identifying reserves to improve the efficiency of business entities.
b) be able to:
– correctly apply tax legislation, taking into account the peculiarities of corporate taxation;
– perfectly read and understand in detail and have indicators of primary documents, financial, accounting, statistical, tax, management and other reporting;
– make sound, logical and objective conclusions based on the results of inspections;
– ability to be critical and self-critical on the basis of ethical considerations (motives);
– 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;
– to demonstrate 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.

Program learning outcomes
PR03. Define the essence of the objects of accounting, analysis, control, audit, taxation and understand their role and place in economic activity.
PR04. Form and analyze financial, management, tax and statistical reporting of enterprises and correctly interpret the information obtained for management decisions.
PR07. Know the mechanisms of functioning of the budget and tax systems of Ukraine and take into account their features in order to organize accounting, the choice of taxation system and the formation of reporting at enterprises.
PR12. Use specialized information systems and computer technology for accounting, analysis, control, audit and taxation.

The content of the discipline by topic
Topic number Topic name
1 Theoretical principles of tax control
2 Regulatory and information-analytical support of tax control
3 Organization of tax control in Ukraine
4 Types of tax audits
5 Features of the inspection of individual business transactions at the enterprise
6 Determining the amount of tax and monetary obligations of the taxpayer, the procedure for their payment and appealing against decisions of regulatory authorities
7 Registration of results of tax inspections
8 Responsibility of taxpayers for committing offenses