Taxation of International Business

Major: Management
Code of subject: 7.073.04.E.083
Credits: 4.00
Department: Foreign Trade and Customs
Lecturer: Ph.D., assistant professor Yuliia Chyrkova
Semester: 2 семестр
Mode of study: денна
Мета вивчення дисципліни: The purpose of studying the discipline is to provide students with theoretical knowledge of the classical postulates and modern trends in the taxation of foreign economic activity and practical skills for constructively solving specific professional problems in the field of taxation of foreign economic activity using classical and innovative theories and tools.
Завдання: The study of an academic discipline involves the formation and development of the following competencies among applicants for education: Integral competence (INT) Ability to solve complex specialized tasks and practical problems that are characterized by complexity and uncertainty of conditions in the field of management or in the process of learning that involves social and behavioral sciences theories and methods application. General Competencies (GC) GC3. Ability to abstract thinking, analysis, synthesis. Professional competencies of the specialty (PC): PC6. Ability to act socially responsibly and consciously. PC13. Understand the principles and norms of law and use them in professional activities. Professional competencies of orientation (PCO): PCO3.5. Ability to carry out socio-economic diagnostics of subjects of international economic activity, to form different types of budgets in the field of international economic activity, to optimize the taxation of international economic activity.
Learning outcomes: 1. Profound knowledge of the theoretic-conceptual framework for taxation of foreign economic activity. 2. In-depth knowledge of key types of taxes (duties, excise duty, value added tax) and their functions in the field of foreign economic activity. 3. In-depth knowledge of the types of customs duties. 4. Ability to conduct taxation of export and import operations. 5. Reasonable knowledge of the procedure for VAT refunds in export operations, as well as the payment of taxes and fees when applying the “temporary import”, “temporary export”, “transit” customs regimes. 6. The ability to ensure the taxation of transactions with the customer-supplied raw materials: in the customs territory of Ukraine and abroad. 7. Profoundly understand the key principles of taxation in the duty-free mode. 7. Ability to work with international treaties for the avoidance of double taxation. 8. The ability to own and effectively apply the methods of optimizing tax payments in the field of foreign economic activity of enterprises in Ukraine. The results of the study of this discipline detail the following program learning outcomes: PLO4. Demonstrate skills to identify problems and justify management decisions. PLO6. Identify skills of search, collection, and analysis of information, calculation of indicators to justify management decisions. PLO12. Assess the legal, social, and economic consequences of the organization. PLO20. Ability to demonstrate in-depth knowledge and understanding of the processes of international economic operations, their organizational, financial, resource, legal, logistical, customs, transport, forwarding, insurance, management support.
Required prior and related subjects: Prerequisites: - Technology of Foreign Economic Operations; - Management of Innovation Activities; Corequisites: - International Stock Market; - Taxation of Foreign Economic Activities (CP)
Summary of the subject: The content and structure of the discipline "Taxation of foreign economic activity" reflects the main provisions concerning the acquisition by students of systemic knowledge in the field of the main types of taxes and their functions in the field of foreign economic activity. The key goal is to develop students' practical skills in the field of charging duties, clarifying the purpose, types, conditions and procedure for collecting customs duties when crossing the customs border of Ukraine, the role, conditions for charging and specifics of collecting excise tax, terms of charging and specifics of collecting tax on value added cost in the context of foreign economic activity, in particular, the procedure for its reimbursement for exporting enterprises; tracking the features of taxation of various types of foreign economic transactions (export-import, transit, in the customs regimes "temporary import", "temporary export", operations for the processing of customer-supplied raw materials in the customs territory of Ukraine and abroad, etc.); key aspects of taxation of income of non-residents in Ukraine; areas of application of international treaties on the avoidance of double taxation; ensuring the receipt of legally regulated types of benefits in the framework of the taxation of foreign economic activity, as well as the formation of effective tools for optimizing tax payments in the context of the implementation of foreign economic operations of economic entities in Ukraine.
Опис: The content and principles of taxation of foreign economic activity. Key types of taxes and their functions in the field of foreign economic activity. Customs duty: essence, types, calculation procedure. Customs fees: purpose, types, collection procedure. A single fee collected at checkpoints across the state border of Ukraine. Excise tax: purpose, terms of collection and methods of calculation. Value added tax: essence, terms of calculation and features of collection. Features of taxation of export and import transactions. The procedure for VAT refunds in the implementation of export transactions. Payment of taxes and fees when applying the customs regimes "temporary import", "temporary export", "transit". Taxation of operations in the customs regime of processing: in the customs territory of Ukraine and abroad. Free customs zone: the essence and features of taxation. Key aspects of duty-free trade. Key aspects of taxation in Ukraine. Taxation of income of non-residents. International treaties for the avoidance of double taxation. Transfer pricing. Varieties of benefits within the taxation of foreign economic activity in Ukraine. Ways to optimize tax payments in the field of foreign economic activity of enterprises in Ukraine
Assessment methods and criteria: Semester control is carried out in the form of an exam, which provides for a written (solution of the examination ticket in the form of test tasks, theoretical questions and tasks) and oral (answers to oral questions) components. The current control is carried out in the form of an oral express survey, a written solution of test exercises and tasks, an assessment of public speaking and presentations in practical classes, the performance and defense of tests. Evaluation methods: selective oral survey; preparation of presentations, reports; answers for admission and defense of laboratory work, assessment of activity, proposals made, original solutions, clarifications and definitions.
Критерії оцінювання результатів навчання: Current control (40 points): practical classes (20 points), laboratory works (20 points); Final control (60 points): written component (45 points); oral component (15 points)
Порядок та критерії виставляння балів та оцінок: 100–88 points - (“excellent”) is set for a high level of knowledge (some inaccuracies are allowed) of the educational material of the component contained in the main and additional recommended literature sources, the ability to analyze the studied phenomena in their interconnection and development, clearly, concisely, logically, consistently answer the questions posed, the ability to apply theoretical provisions in solving practical problems; 87–71 points - (“good”) is set in general for a correct understanding of the educational material of the component, including calculations, reasoned answers to the questions posed, which, however, contain certain (insignificant) shortcomings, for the ability to apply theoretical provisions in solving practical problems; 70 - 50 points - ("satisfactory") is given for poor knowledge of the educational material of the component, inaccurate or poorly reasoned answers, with a violation of the sequence of presentation, for poor application of theoretical provisions in solving practical problems; 49–26 points - (“not certified” with the possibility of re-compiling a semester control) is set for ignorance of a significant part of the educational material of the component, significant errors in answering questions, inability to apply theoretical provisions in solving practical problems; 25–00 points - (“failed” with mandatory re-study) is set for ignorance of a significant part of the educational material of the component, significant errors in answering questions, inability to navigate when solving practical problems, ignorance of the main fundamental provisions.
Recommended books: 1. Кузьмін О. Є., Мельник О. Г., Петришин Н.Я., Адамів М.Є. & Чиркова Ю.Л. (2020). Бюджетування та оподаткування зовнішньоекономічної діяльності: Навч. посібник. Львів: Видавництво «Растр-7». 2. Андрющенко, В.Л. (2020). Податкова система: навчальний посібник. Київ: Центр учбової літератури. 3. Гребельник, О.П & Сторожук, О.В. (2018). Оподаткування зовнішньоекономічної діяльності : навч. посіб., Ірпінь: Ун-т ДФС України. 4. Закон України «Про зовнішньоекономічну діяльність» № 959-XII (1991). (зі змінами і доповненнями № 440-ІX від 14.01.2020). http://zakon.rada.gov.ua/laws/show/959-12. 5. Закон України «Про Митний тариф України» № 674-IX (2020). https://zakon.rada.gov.ua/laws/show/674-20#Text. 6. Митний кодекс України № 4495-VI (2012). (зі змінами і доповненнями № 641-ІX від 02.06.2020). 7. Наказ Міністерства фінансів України «Про затвердження Національного положення (стандарту) бухгалтерського обліку 1 «Загальні вимоги до фінансової звітності» № 73 (2013). (зі змінами і доповненнями № 226 від 31.05.2019). https://zakon.rada.gov.ua/laws/show/z0336-13#Text. 8. Наказ Міністерства фінансів України «Про затвердження порядку заповнення митних декларацій на бланку єдиного адміністративного документу» № 651 (2012). (зі змінами і доповненнями № 305 від 17.06.2020). https://zakon.rada.gov.ua/laws/show/z1372-12#Text. 9. Податковий кодекс України № 2755-VI (2010). (зі змінами і доповненнями № 821-IX від 21.07.2020). https://zakon.rada.gov.ua/laws/show/2755-17#Text.
Уніфікований додаток: Lviv Polytechnic National University ensures the realization of the right of persons with disabilities to receive higher education. Inclusive educational services are provided by the Service of Access to Learning Opportunities “Without Limits”, the purpose of which is to provide constant individual support for the educational process of students with disabilities and chronic diseases. An important tool for the implementation of the inclusive education policy at the University is the advanced training program for scientific and pedagogical workers and teaching and support staff in the field of social inclusion and inclusive education. Contact at: Karpinskyi str/, 2/4, I-th EB, room 112 E-mail: nolimits@lpnu.ua Websites: https://lpnu.ua/nolimits https://lpnu.ua/integration
Академічна доброчесність: The policy on academic virtue of participants in the educational process is formed on the basis of the principles of academic virtue, considering the norms of the "Regulations on academic virtue at the Lviv Polytechnic National University (approved by the Academic Council of the University on 20.06.2017, Protocol No. 35).

Taxation of International Business (курсова робота)

Major: Management
Code of subject: 7.073.04.E.084
Credits: 2.00
Department: Foreign Trade and Customs
Lecturer: Ph.D., assistant professor Yuliia Chyrkova
Semester: 2 семестр
Mode of study: денна
Мета вивчення дисципліни: The purpose of the course project is to provide students with theoretical knowledge on the classical postulates and modern trends in the taxation of foreign economic activity and practical skills for constructively solving specific professional problems in the field of taxation of foreign economic activity using classical and innovative theories and tools.
Завдання: The study of an academic discipline involves the formation and development of the following competencies among applicants for education: Integral competence (INT) Ability to solve complex specialized tasks and practical problems that are characterized by complexity and uncertainty of conditions in the field of management or in the process of learning that involves social and behavioral sciences theories and methods application. General Competencies (GC) GC3. Ability to abstract thinking, analysis, synthesis. Professional competencies of the specialty (PC): PC6. Ability to act socially responsibly and consciously. PC13. Understand the principles and norms of law and use them in professional activities. Professional competencies of orientation (PCO): PCO3.5. Ability to carry out socio-economic diagnostics of subjects of international economic activity, to form different types of budgets in the field of international economic activity, to optimize the taxation of international economic activity.
Learning outcomes: As a result of the coursework, the student should: - Demonstrate skills to identify problems and justify management decisions. - Identify skills of search, collection, and analysis of information, calculation of indicators to justify management decisions. - Assess the legal, social, and economic consequences of the organization. - Ability to demonstrate in-depth knowledge and understanding of the processes of international economic operations, their organizational, financial, resource, legal, logistical, customs, transport, forwarding, insurance, management support.
Required prior and related subjects: - Taxation of foreign economic activities; - Technology of foreign economic operations;
Summary of the subject: Calculate the main types of export-import operations; read financial statements; use a variety of methods of analysis of information, organize the implementation of enterprise financial obligations to the budget and off-budget funds in the case of foreign economic activity.
Опис: Description of the newly created enterprise engaged in foreign economic activities. The choice of the taxation system at the enterprise engaged in foreign economic activities. Calculation of planned volumes of foreign economic activity. Optimizing the taxation of foreign economic activities. A detailed analysis of the recommended method for optimizing the taxation of foreign economic activity. Re-calculation of all types of taxes and fees levied within the implementation of foreign economic activity, considering the results of applying the most effective method of foreign economic activities tax optimization. Formation of conclusions to the project.
Assessment methods and criteria: Semester control is carried out in the form of a credit, which provides for a written (course project developing) and oral (answers to oral questions) components. Evaluation methods: selective oral survey; preparation of presentations, reports; answers for admission and defense of laboratory work, assessment of activity, proposals made, original solutions, clarifications and definitions.
Критерії оцінювання результатів навчання: Thematic content: 40%; Making work: 20%; Verbal component: 40%.
Recommended books: 1. Бюджетування та оподаткування зовнішньоекономічної діяльності: Навч. посібник / О.Є. Кузьмін, О.Г. Мельник, Н.Я. Петришин, М.Є. Адамів, Ю.Л. Чиркова. Львів: Видавництво «Растр-7», 2020, 266 c. 2. Податкова система: Навчальний посібник. / за заг. ред. Андрущенка В. Л. К.: «Центр учбової літератури», 2020, 416 с. 3. Гребельник, О.П. Оподаткування зовнішньоекономічної діяльності: навч. посіб./ О.П. Гребельник, О.В. Сторожук. Ірпінь: Ун-т ДФС України, 2018, 554 с. 4. Митний кодекс України № 4495-VI від 13.03. 2012 р. . (зі змінами і доповненнями № 641-ІX від 02.06.2020). URL: http://zakon.rada.gov.ua/laws/show/4495-17. 5. Податковий кодекс України № 2755-VI від 02.12. 2010 р.. (зі змінами і доповненнями № 821-IX від 21.07.2020). URL: https://zakon.rada.gov.ua/laws/show/2755-17#Text