Опис курсу

Subject of the Academic Discipline

The subject of the academic discipline is the study of theoretical foundations and methodological recommendations for the organization of tax control.

Objective of the Academic Discipline

The objective of the academic discipline is to form a system of knowledge and practical skills for applying measures taken by controlling authorities to monitor the correctness of tax assessment, completeness, and timeliness of tax and fee payments, as well as to identify tax violations and impose penalties.

Main Tasks

During the study of the discipline, students are expected to:

• Understand the theoretical and methodological foundations of tax control.
• Define the essence of tax control, revealing its object, subject, method, main concepts, and provisions of control.
• Explore the organizational forms and methods of tax control, its objectives, sources, and procedures.
• Acquire practical skills in drafting final tax control documents.

Place of the Academic Discipline in the Structural-Logical Scheme of Bachelor Training

The academic discipline “Fundamentals of Tax Control” is an elective course in the training of bachelors in accounting and taxation. It is based on knowledge acquired from disciplines such as “Taxation,” “Financial Accounting,” “Legal Foundations of Economic Security in Accounting and Taxation,” and “Legal Documentation.” It also forms the knowledge base for studying disciplines like “Fundamentals of Forensics” and “Accounting and Reporting in Taxation.”

Competency, Knowledge, and Skills Requirements

As a result of studying this academic discipline, students should develop the following competencies:

General Competencies:

• GC01. Ability to learn and acquire modern knowledge.
• GC02. Ability for abstract thinking, analysis, and synthesis.
• GC08. Knowledge and understanding of the subject area and professional activities.
• GC09. Ability to communicate in the state language both orally and in writing.
• GC11. Skills in using modern information systems and communication technologies.

Special Competencies:

• SC02. Use mathematical tools to study socio-economic processes and solve applied problems in accounting, analysis, control, audit, and taxation.
• SC04. Apply knowledge of law and tax legislation in the practical activities of business entities.
• SC06. Perform accounting procedures using information systems and computer technologies.
• SC09. Conduct external and internal control of an enterprise’s activities and its compliance with accounting and taxation laws.
• SC10. Ability to apply ethical principles in performing professional duties.

Studying the academic discipline “Fundamentals of Tax Control” aims to achieve a qualification level that enables a specialist to:

a) Know:

• The main legislative and regulatory acts governing tax control issues.
• Key production, financial, and reporting indicators of an enterprise’s activities, their interrelationships, and interdependencies.
• A comprehensive body of knowledge in economics, financial law, accounting, financial, managerial, and strategic accounting, as well as detailed analytical work at both the enterprise level and its structural units.
• The content of financial, accounting, statistical, tax, and other reports as the primary information sources for tax control.
• Specialized tasks and practical problems in professional activities in accounting, audit, and taxation using economic theory and methods.
• Methodology and practice of conducting tax audits, including assessing tax calculations, completeness, and timeliness of tax and fee payments, as well as compliance with regulations on cash flow, financial transactions, licensing, and other legal requirements.
• Drafting audit reports, requirements for reports, and other final tax control documents.
• Modern methods, principles, and forms of detailed substantiation for making business management decisions and identifying reserves for improving enterprise efficiency.

b) Be able to:

• Properly apply tax legislation, considering the specifics of business taxation.
• Read, interpret, and analyze primary documents, financial, accounting, statistical, tax, managerial, and other reports in detail.
• Draw well-founded, logical, and objective conclusions based on audit results.
• Demonstrate critical and self-critical thinking based on ethical considerations.
• Identify and assess risks related to business management objectives, legal compliance, financial reporting accuracy, and resource management.
• Understand professional activity requirements dictated by the need to ensure Ukraine’s sustainable development and its strengthening as a democratic, social, and legal state.

Learning Outcomes

• LO03. Define the essence of accounting, analysis, control, audit, and taxation objects and understand their role and place in economic activity.
• LO04. Formulate and analyze financial, managerial, tax, and statistical reports of enterprises and correctly interpret the obtained information for decision-making.
• LO07. Understand the mechanisms of Ukraine’s budgetary and tax system and consider their specifics for organizing accounting, choosing a taxation system, and preparing financial reports at enterprises.
• LO12. Apply specialized information systems and computer technologies for accounting, analysis, control, audit, and taxation.

The content of the discipline by topic

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