Taxation of International Economic Activity

Major: International Economic Relations
Code of subject: 7.292.00.M.12
Credits: 3.00
Department: Management and International Business
Lecturer: Doroshkevych Kateryna Olegivna
Semester: 2 семестр
Mode of study: денна
Learning outcomes: A result of studying the module student must: follow and discuss the newest trends in modern economics; select and plan business decisions; decide practical problems in business environment; know the nature of the tax system of international economic activity of the enterprise; to optimize the tax system of enterprises; use the legal and normative basis of taxation of international economic activities.
Required prior and related subjects: prerequisite: "International economic relationships"; co-requisite: "International strategies of economic development"
Summary of the subject: The essence and basic principles of taxation of international economic activities, features of the taxation of certain types of international economic activities, VAT refunds and tax credits of international economic activities, customs payments in the tax system of international economic activities, accrual and payment of excise tax, taxation of goods exchange transactions (barter).
Assessment methods and criteria: Current control (100%): labor works (30%), testing (50%), oral questioning (20%)
Recommended books: 1. Податковий Кодекс України від 02.12.2010р., № 2755-6 (ст.161).- [Електронний ресурс]. – Режим доступу: http://rada.gov.ua. 2. Adiputra, I. M. P., Martani, D., & Martadinata, I. P. H. (2019). Corporate Social Responsibility, Corporate Governance and Aggressive Tax Action. Journal of Economics, Business & Accountancy Ventura, 22(2). https://doi.org/10.14414/jebav.v22i2.1295 3. Behravan H, Nowghani M, Ojaghlou K. The Case Study of Tax Action and Effective Sociological Factors for Taxpayers of VAT in Zanjan. taxjournal. 2016; 24 (30). URL: http://taxjournal.ir/article-1-920-en.html. 4. Bourdeaux C. , Pathak R. , Wallace S. State Tax Measures and Revenue Growth through and Post-Crisis. Proceedings. Annual Conference on Taxation and Minutes of the Annual Meeting of the National Tax Association. Vol. 109 (2016), pp. 1-21. 5. Beliza, N. (2015). Effect of Tax Aggressiveness, Level Earnings Persistence, and Corvorate Governance on Firm Value.