Course description

In the context of the restructuring of the Ukrainian economy, the creation of new social and economic relations in society, the development of our state as an independent and independent, the tax system plays an important role. One of the priority tasks of market reform in Ukraine is to create an effective tax system that would ensure the development of the national economic complex of the country, which would properly regulate economic relations.

The tax system must successfully solve the fiscal allocation problem. By optimally distributing the income of economic entities and citizens, the revenue part of the budget is sufficient to finance social processes and development throughout Ukraine and the regions, in particular.

Studying the main subjects of the 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 in tax, fees and mandatory payments.

Purpose and main objectives of the course:

The purpose of the discipline is to form a basic knowledge of the nature of the tax system and the tax policy of the state, its impact on society and the acquisition of skills to apply the knowledge acquired 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 the tax system, principles and directions of tax policy, tax system, the main elements of tax (collection), methods of calculation and payment of taxes and fees; be able to use tax law, practical skills in calculating taxes and fees, to creatively and dialectically evaluate social phenomena that take place in the context of market relations; consciously relate to their functional responsibilities.

Competencies that a student will acquire when studying a discipline:

The study of academic discipline implies the achievement of such a qualification level of preparation of the student, for which he must:

a) 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, the method of calculation and payment of taxes and fees in accordance with applicable tax law.

b) be able to:

– identify taxpayers, objects of taxation;

– calculate taxes and fees;

– prepare tax returns, calculations and other tax statements;

– to conduct tax audits of taxpayers.