Course description

RISK MANAGEMENT IN THE TAX AND CUSTOMS

Subject of the course: a system of methods and techniques of analysis, assessment and management of risks in the tax and customs sphere.

Purpose of the course: formation of future masters of the modern level of knowledge about methodology of risk management in the customs and customs sphere and mastering practical tools for applying techniques and methods of risk reduction and creating security conditions in the financial and economic activities of the entity.

The main objectives of the discipline:

formation of theoretical knowledge and practical skills of future masters in accordance with the set goal.

The place of the discipline in the structural and logical scheme of preparation:

Studying the discipline “Risk Management in the Customs and Customs Sphere” occupies an important place in the overall structural and logical scheme of master’s training and is based on the mastering and mastery of fundamental economic disciplines, in particular such as “Political Economy”, “Microeconomics”, “Microeconomics”, “Microeconomics” »,« Local Finance »,« Tax System »,« Tax Management »,« Budget System ».

Requirements for knowledge and skills: as a result of studying the discipline the student has

to know: the essence of risks in the tax and customs sphere; classification of risks in the tax and customs sphere; methodological principles of risk management in the tax and customs sphere; methods of risk minimization in the customs and tax sphere.

be able to: identify risks in the tax and customs sphere; to carry out effective risk management in the tax and customs sphere.

Contents of the subject by topics:

Topic 1. The nature and types of tax risks

Topic 2. Methods for determining and classifying tax risks

Topic 3. Risks of Budget Tax Revenue and Management

Topic 4. Risk management as a modern customs control tool

Topic 5. Theoretical foundations for the formation of an effective risk management system

Topic 6. International experience in customs risk management