Tax Management

Major: Finance, Banking and Insurance
Code of subject: 7.072.00.O.001
Credits: 5.00
Department: Finance
Lecturer: Associate Professor S.V. Paranchuk Ph.D., associate Professor Chervinska Oksana Stepanivna
Semester: 1 семестр
Mode of study: денна
Мета вивчення дисципліни: Acquiring knowledge and skills in managing tax work, which is the basis of the state's activities, by students of higher education. To help students of economic specialties to understand the essence and purpose of tax administration, the principles of its organization, as well as the performance of tax work by its subjects (tax payers and controlling bodies).
Завдання: The study of an educational discipline involves the formation of competencies in students of education: general: - ZK5. Ability to make professional and informed decisions. professional: - SK1. The ability to use the fundamental patterns of development of finance, banking and insurance in combination with research and management tools to carry out professional and scientific activities. - SK4. The ability to evaluate the effectiveness of scientific, analytical and methodical tools for justifying management decisions in the field of finance, banking and insurance. - SK6. Ability to apply interdisciplinary approaches to solving complex tasks and problems in the field of finance, banking and insurance. - SK7. Ability to search, use and interpret information necessary for solving professional and scientific tasks in the field of finance, banking and insurance. - SK9. Ability to develop technical tasks for the design of information systems in the field of finance, banking and insurance. - SK10. Ability to perform scientific research in the field of finance, banking and insurance, taking into account the tasks and existing limitations. - SK11. Ability to analyze financial and tax policy at the micro- and macro-level and justify directions for their improvement. - SKS-1 The ability of scientific research and modeling of budgeting and taxation processes in corporations, their anti-crisis financial management and financial controlling, relationship with financial intermediaries, management of investment and contractual activities in corporations, using professional knowledge of finance, banking and insurance. - SKS-2 Ability to apply promising scientific directions of public finance management, form strategies of socio-economic development and budgets of territorial communities, analyze their implementation, provide a control system, opportunities to attract investment resources, in particular through municipal borrowing.
Learning outcomes: 1. PR 09. Apply management skills in the field of finance, banking and insurance. 2. PR 17. To substantiate the areas of improvement of the financial and tax policy of the state, financial and non-financial corporations. 3. PR 19. To carry out general, financial, tax, operational due diligence within the framework of the activities of financial and non-financial corporations.
Required prior and related subjects: financial management Budget management, Macro-financial budgeting Management of budgetary resources
Summary of the subject: The subject of study of the educational discipline "Tax Management" is the theoretical and practical principles of the organization of tax work and the procedure for the administration of taxes, fees, payments by subjects of tax work, taxpayers and controlling bodies (state tax and customs services), as well as the procedure for monitoring compliance with requirements tax legislation (Tax Code of Ukraine) and customs legislation (Customs Code of Ukraine), the responsibility of taxpayers for violating the requirements of tax and customs legislation, implementation of measures by controlling bodies to ensure repayment of tax debt from certain taxes, fees, and payments by taxpayers. The theoretical foundations are laid in regulatory documents - laws, orders, regulations, instructions and methods that reveal the essence of tax work.
Опис: Discipline "Tax Management" studies: Topic № 1 The order of administration of taxes, fees, charges. Topic № 2 Basics of organization of tax work by taxpayers and regulatory authorities. Topic № 3 Methods of calculating taxes and forms of payment to the budget. Topic №4 Submission of tax reporting by taxpayers to regulatory authorities. Topic № 5 Accounting for taxpayers, fees, payments by regulatory authorities. Topic № 6 Accounting of income to the budget of taxes, fees, payments. Topic № 7 Organization of control of tax work.. Topic № 8 Automation of taxation processes. Topic № 9 The system of due diligence in the repayment of the tax debt of taxpayers Topic № 10 Organization of work of controlling bodies with taxpayers.
Assessment methods and criteria: Methods of controlling the knowledge and skills of the student in studying the discipline include: 1. Current control of the acquirer's work: - Testing; - Performance and defense (oral examination) of laboratory works; - Performance of an individual task (optional); - Defense of an individual task (oral survey); 2. Final control: Examination (written and oral component) Written component: - Tasks of the 1st level - tests; - Tasks of the 2nd level - tests; - The task of the 3rd level is to solve the problem; Oral component: - Discussion on a problematic issue.
Критерії оцінювання результатів навчання: Criteria for evaluating the results of education of students of the DFN Forms of current control: Testing by topics 10*0.5 points = 5 points Performance and defense of laboratory tasks 5*5 points = 25 points Performance of an individual task 5 points Defense of an individual task (oral survey) 5 points Total PC 40 points Exam At the exam, the applicant can get a maximum of 60 points. The exam consists of a written and an oral component. Written component - an examination ticket, which consists of tasks of three levels, assessed on a separate scale: Level 1 - tests 2 tests * 3 points = 6 points; Level 2 - tests 7 tests * 4 points = 28 points; Level 3 - Solve the problem - 11 points During the oral communication with the teacher, the applicant can receive from 0 to 15 points for answering the examiner's question.
Порядок та критерії виставляння балів та оцінок: In the course of study, the applicant must demonstrate active educational activity during the semester and, based on the results of the current control, score from 26 to 40 points. Mandatory types of current control work include: 1. Testing at the National Academy of Sciences on 10 topics of the academic discipline, which are evaluated at a maximum of 0.5 points: 10*0.5 = 5 points; 2. Performance of laboratory works with placement in the National Emergency Service, which consist of tasks and are evaluated according to the correct calculations from 0 to 5 points each work: 5*5 = 25 points. The maximum score is given to applicants who correctly solved all the tasks and answered the questions during the defense. From 1 to 3 points are deducted for errors in calculations or incorrect answers. 3.Execution of an individual task according to a separate option, which includes all calculations for calculating taxes and, in the event of a violation of tax legislation, the application of fines and the issuance of a tax notice of the decision. An individual assignment is assessed at 10 points, for the content and design of the assignment (5 points) and defense (5 points). Separately, with additional points (from 5 to 10 points), the recipient is encouraged to research work - participation in competitions for research works, publication of scientific theses and articles. A student who has not completed all 3 mandatory types of work on time (before the beginning of the examination session) or has not scored 26 points from the current control is not admitted to the examination. On the exam, the applicant can get a maximum of 60 points
Recommended books: 1. Law of Ukraine “Tax Code of Ukraine” of December 2, 2010 № 2755-VI (as amended and supplemented in accordance with the Laws of Ukraine.). 2. Law of Ukraine "Customs Code of Ukraine" of 13.03. 2012, № 4495 -VI). (With changes made in accordance with the Laws of Ukraine.) 3. Paranchuk SV Tax Management. Textbook / SV Paranchuk, AS Moroz, OS Chervinskaya, NG Sinyutka. Lviv. Lviv Polytechnic Publishing House, 2017. - 294p. 4.Bondarchuk M. Theoretical and practical aspects of modern scientific research: collective monograph / M. Bondarchuk, O. Vivchar, M. Lyvdar, S. V. Paranchuk, O. P. Voloshyn, I. S. Skoropad, O. S. Chervinska . - Sherman Oaks: GS Publishing Services, 2022. - 257 c. 5. Bondarchuk MK Scientific research of the XXI century. Volume 1: collective monograph / MK Bondarchuk, SV Paranchuk, OS Chervinska, NV Vyshnytsky. - Sherman Oaks, California: GS publishing service, 2021. - 430 p. 6.Alieksieiev I., Paranchuk S., Chervinska O. Monitoring of tax and non-tax flows // Economics, Entrepreneurship, Management. - 2020. - Vol. 7, no. 1. - P. 1–9. 7. Chervinska OS, Papirnyk SE Analysis of corporate income tax in Ukraine and prospects for its transformation // Science, technology, innovation: trends in Ukraine and the world: materials of the international student scientific conference, April 17, 2020 ., Kharkiv, Ukraine. - Vol. 1. - 2020. - P. 8–12. 8. Alekseev IV, Paranchuk SV, Chervinskaya OS Tax and non-tax flows of united territorial communities // Problems of economy. - 2019. - № 3 (41). - P. 186–193. 9. Alekseev IV, Paranchuk SV, Chervinskaya OS Subjects and the effectiveness of tax control // Regional Economy. - 2019. - № 3. - P. 98–105. 10. Alekseev IV, Paranchuk SV, Chervinskaya OS Tax and non-tax flows in ensuring the competitiveness of the OTG production complex // Competitiveness and innovation: problems of science and practice: Proceedings of the international scientific-practical Internet conference (Kharkiv , November 14, 2019). - 2019. - P. 113–116.
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