Innovative methods and technologies of teaching professional disciplines at the Department of Financial Management

In order to improve the educational process and activate the process of using innovative methods and educational technologies, on March 21, assistant professor of the Department of Financial Management, Olga Sych, held a training seminar on the discipline “Administration of taxes and fees” for students of the educational program “Finance, Customs and Tax Affairs” of the first bachelor’s level. This made it possible to involve students in creative communication and discussion of issues of tax culture in society, learning to work in a team, which helps to increase the effectiveness of material perception and acquisition of necessary skills.
The discussion of current tax topics took place in the “World Cafe” format. This technique allows you to create a relaxed atmosphere for the exchange of thoughts and ideas, to hear different points of view on existing problems, and to involve all students in finding ways to solve them. Thus, the students of the UFF-41 and UFF-42 groups were divided into 3 teams representing tax officials, businesses and citizens of the state. First, the participants formed a “Book of Complaints and Suggestions” regarding the tax culture from the point of view of their target group. At the second stage, the team members changed tables and made their suggestions to the work of other teams, looking for gaps and proposing new ways to solve problems. At the final stage, the “hosts of the table”, who kept a record of all proposals, presented a report on the developed ideas for improving the tax culture in Ukraine.
Thus, the “Citizens” team emphasized the need to simplify tax legislation, make it understandable and fair for ordinary citizens, as well as to increase tax literacy in society. Among the challenges, the “Business” team pointed out the variability and complexity of the administration of a number of taxes, which entails the violation and shadowing of income and business activities, the presence of corruption schemes in the resolution of tax disputes.
The “Taxpayers” team identified problems in the communication of taxpayers and tax authorities, the insufficiency and low quality of consulting services and, as a result, low trust in the tax service.
At the same time, the teams agreed that positive changes are taking place in the relationship between taxpayers and tax authorities, and emphasized promising directions for improving the tax culture in society. These are digitization of services, reporting and open access to tax registers, improvement of the image of tax payers, movement of the tax department towards a consulting and service service, which improves interaction and contributes to the completeness and timeliness of tax payments to the budget.
The main feature of the application of this method is its focus on the formation of experience and behavior of a specialist in the environment of professional activity, orientation on achieving specific results.
The conducted training seminar allowed students not only to acquire and apply in practice the necessary knowledge and skills, but also to form a system of professional competencies that a modern specialist in the field of finance needs in order to improve the tax culture in Ukraine. This will help students successfully complete their tasks and have competitive advantages in the labor market of Ukraine.