Tax system (PUA-4 course)

Type: Normative

Department: department of accounting, analysis and control

Curriculum

SemesterCreditsReporting
73Exam

Lectures

SemesterAmount of hoursLecturerGroup(s)
732Associate Professor YAREMA Y. R.УФП-41с

Practical

SemesterAmount of hoursGroupTeacher(s)
732УФП-41сAssociate Professor YAREMA Y. R.

Course description

Brief annotation of the discipline:

In the context of the restructuring of Ukraine’s economy, the creation of new social and economic relations in society, the development of our state as an independent and autonomous, an important role is played by the tax system. One of the priority tasks of market reform in Ukraine is to create an effective tax system that would ensure the development of the country’s economic complex, would regulate economic relations accordingly.

The tax system must successfully solve the fiscal distribution task. Through the optimal distribution of incomes of business entities and citizens, the revenue part of the budget is sufficient to finance social processes and development in Ukraine and the regions in particular.

Studying the main topics of the discipline “Tax System” will allow students to understand the nature and purpose of the tax system, the principles of its organization, as well as to develop practical skills and abilities to collect taxes, fees and mandatory payments.

 

The purpose and main tasks of the discipline:

The purpose of studying the discipline is the formation of basic knowledge of the essence of the tax system and tax policy of the state, its impact on society and the acquisition of skills of practical application of knowledge gained by students in the field of taxation in the future profession.

The main tasks of the discipline “Tax System” – to study the stages of formation and development, the basics of building a tax system, principles and directions of tax policy, taxation system, the main elements of tax (collection), methods of calculating and paying taxes and fees; be able to use tax legislation, practical skills in calculating taxes and fees, creatively and dialectically assess social phenomena that take place in market relations; consciously relate to their functional responsibilities.

Competences that the student will acquire when studying the discipline:

The study of the discipline involves the achievement of such a qualification level of student training, for which he must:

a) have competencies

common

ability to learn and master modern knowledge; knowledge and understanding of the subject area and understanding of professional activity; skills of using modern information systems and communication technologies.

special

apply knowledge of law and tax law in the practice of business entities; carry out accounting procedures using specialized information systems and computer technology.

b) to know

the economic nature of taxes and fees, the tax system of Ukraine; the procedure for accounting for taxpayers and fees, objects of taxation, methods of calculating and paying taxes and fees in accordance with applicable tax legislation.

b) be able to

identify taxpayers, objects of taxation; to calculate taxes and fees; make tax returns, calculations and other tax reporting; to conduct tax audits of taxpayers.

Recommended Literature

СПИСОК РЕКОМЕНДОВАНОЇ ЛІТЕРАТУРИ

  1. Податковий кодекс України від 02.12.2010 № 2755 – VІ URL: http://www.visnuk.com.ua/uk/document/100013275-podatkoviy-kodeks-ukrayini-stanom-na-01-07-2019
  2. Митний кодекс України від 13 березня 2012 року № 4495 – VI URL: http://www.visnuk.com.ua/uk/tag/mitniy-kodeks
  3. Волохова І.С., Дубовик О.Ю., Слатвінська М.О. та ін. Податкова система: Навчальний посібник за ред. І.С. Волохової, О.Ю. Дубовик. Харків: Видавництво “Діса плюс”, 2019. 402 с.
  4. Макурін А.А. Теорія оподаткування: навч. посіб. М-во освіти і науки України, Нац. техн. ун-т «Дніпровська політехніка». Дніпро: НТУ «ДП», 2018. 75 с.
  5. Баранова В.Г., Дубовик О.Ю., Хомутенко В.П. та ін. Податкова система: Навчальний посібник за ред. В.Г. Баранової. Одеса: ВМВ, 2014. 344 с.

Curriculum

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