Entities Taxation

Major: Finance, Banking and Insurance
Code of subject: 7.072.01.E.021
Credits: 6.00
Department: Finance
Lecturer: Ph.D. Associate Professor Nataliya Synyutka
Semester: 3 семестр
Mode of study: денна
Мета вивчення дисципліни: acquisition by students of theoretical and methodical knowledge, acquisition of practical skills in the management of taxation of business entities to optimize the tax burden, prevention and reduction of the negative impact of taxation on the financial and economic activity and financial condition of the SPD, in-depth study of the specifics of taxation of enterprises in various spheres of activity, development solving complex specialized tasks and practical problems, mastering management decision-making processes, the ability to use acquired knowledge in practical activities.
Завдання: general competences: ZK1. Ability to abstract thinking, analysis and synthesis. professional competences: 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. SK10. Ability to perform scientific research in the field of finance, banking and insurance, taking into account the tasks and existing limitations. 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.
Learning outcomes: PR01. Use the fundamental laws of the development of the tax system in combination with research and management tools to carry out professional and scientific activities. PR 02. Know at the level of the latest achievements the main concepts, methodologies, specifics of taxation of enterprises in various spheres of activity: banking institutions, insurance companies, small enterprises and entrepreneurs, the agricultural sector and construction PR06. It is accessible and reasoned to present the results of research orally and in writing, to participate in professional discussions on taxation issues PR08. Be able to apply innovative approaches in the field of taxation and manage them in order to optimize tax payments. PR12. To substantiate the choice of options for management decisions in the field of finance and to evaluate their effectiveness taking into account the goals, existing restrictions, legal and ethical aspects: mastery of cash flow control methods, transactions with currency values, modern methods of forming tax reports (taxpayer’s electronic account), its camera inspection and electronic channels of reporting to DPS authorities. PR15. To present the results of one's own research, in particular, by preparing scientific publications and speaking at scientific events. PR17. To justify directions for improving the financial and tax policy of the state, financial and non-financial corporations. PR19. To carry out general, financial, tax, operational due diligence within the framework of the activities of financial and non-financial corporations. PR20. To use information systems of state financial bodies and corporate information systems, electronic systems for transferring banking information, interbank and other payment systems. ZN2. Critical understanding of basic theories, principles, methods and concepts in education and professional activity. UM1. Solving complex, unpredictable tasks and problems in specialized areas of professional activity and/or training, which involves the collection and interpretation of information (data), the selection of methods and tools, the use of innovative approaches. AB2. Responsibility for the professional development of individuals and/or groups of individuals.
Required prior and related subjects: ОК2.1.Tax Management, ОК2.4.Finance Management
Summary of the subject: legal basis of the concepts of "business", "business entity" -Taxation of bank and insurance activities - The system of currency regulation and currency control - Taxation of non-residents - Taxation of transactions with related parties - A simplified system of taxation, accounting and reporting of small business - Taxation of investors during the execution of production sharing agreements - Regulation of cash payment - Electronic cabinet, taxpayer keys (digital signature)
Опис: Topic 1. Organizational and legal foundations of entrepreneurship and its taxation. Tax planning. Tax optimization. Topic 2. Taxation of bank profits. Due diligence of a banking institution. Topic 3. Taxation of insurance activity. Topic 4. System of currency regulation and currency control. Topic 5. Simplified system of taxation, accounting and reporting of small business entities. Topic 6. Fundamentals of regulation of cash circulation, PRO and responsibility for violations of legislation in this area. Topic 7. Features of taxation of non-residents. Peculiarities of taxation of related party transactions. BEPS plan. Controlled transactions and transfer pricing. Topic 8. The taxpayer's electronic cabinet, the procedure for generating EDS keys. "Action" for tax purposes.
Assessment methods and criteria: Current control: test survey in the VLE; oral interview in practical classes; fulfillment of an individual task, its presentation; work in the Electronic taxpayer office; Final control: control examination. Current control 30 points, 70 points examination control.
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 30 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 70 points
Recommended books: 1. Паранчук С.В., Мороз А.С., Червінська О.С., Синютка Н.Г. Податковий менеджмент. Навчальний посібник. – Львів: Вид. Н.У. “Львівська політехніка”, 2017. – 296 с. 2. Хомутенко В.П., Луценко І.С. Оподаткування суб‘єктів господарювання. Навчальний посібник. – Одеса: «ВМВ», 2014. - 418c. 3. Актуальні питання теорії та практики митної справи : монографія за заг. ред. І. Г. Бережнюка. – Хмельницький : ПП Мельник А.А., 2013. – 428 с. 4. Податковий Кодекс від 02.12.2010р. № 2755 – YІ (зі змінами та доповненнями)
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