Major: Accounting and Taxation
Code of subject: 8.071.00.M.17
Credits: 5.00
Department: Accounting and Analysis
Lecturer: professor Zagorodniy Anatoliy Grygorovych
Semester: 3 семестр
Mode of study: денна
Learning outcomes: • ability to demonstrate knowledge of historical and modern conceptual, methodological and methodological principles in the field of tax planning; • ability to demonstrate fundamental knowledge of Ukrainian and foreign scientific achievements and practical experience in the field of tax planning; • apply the acquired knowledge in various subject areas of exchange and taxation for the formation and justification of new theoretical provisions and practical recommendations in research on tax planning; • integrate and apply the acquired knowledge from various interdisciplinary areas in the process of solving theoretical and applied problems in research on tax planning; • perform economic-mathematical modeling and socio-economic diagnostics of processes and objects in the field of tax planning.
Required prior and related subjects: Methodology of scientific research in the accounting and analytical field of knowledge
Summary of the subject: The essence, purpose and objectives of tax planning. Principles and types of tax planning. The concept of tax planning and its organization at the enterprise. Information support of tax planning. Tax planning tools. Use of tax planning tools in enterprises. Technological maps as a tool of tax planning in enterprises. Assessing the tax burden and the effectiveness of tax planning. Risks of tax planning and management.
Assessment methods and criteria: • Current control (30%): oral questioning, Individual research task; • Final control (70%): semester control (written).
Recommended books: 1.Загородній А.Г. Податки. Оподаткування. Податкове планування: навч. посібник / А.Г. Загородній, Г.Л. Вознюк, Л.М. Лучишин, В.Я. Оліховський. – Львів: ЗУКЦ, 2017. ? 512 с. 2.Загородній А.Г. Податки та податкове планування підприємницької діяльності: монографія / А.Г. Загородній , А.В. Єлісєєв. – Львів, Центр Бізнес-Сервісу, 2003.- 152 с. 3. Иванов Ю.Б. Налогове планирование: принципы, методы, инструментарий: монографія / Ю.Б. Иванов, В.В. Карпова, Л.Н. Карпов. –Х. ИД «ИНЖЭК», 2006. – 272 с.: 4. Карпова В. Оптимізація податкових платежів / В. Карпова. – Х.: Фактор, 2012. – 208 с.