The Theory of Taxation

Major: Finance, Banking and Insurance
Code of subject: 6.072.00.O.024
Credits: 4.00
Department: Finance
Lecturer: Ph.D., associate Professor Nataliya Synyutka
Semester: 4 семестр
Mode of study: денна
Мета вивчення дисципліни: acquisition by students of basic knowledge of the theory and practice of taxation, understanding of fiscal (tax) policy and economic doctrine, which is the basis of the functioning of public finances
Завдання: The study of an educational discipline involves the formation of competencies in students of education: general competences: ZK01. The ability to think abstractly. ZK06. Ability to conduct research at an appropriate level ZK13. The ability to realize one's rights and responsibilities as a member of society, to realize the values ??of a civil (free democratic) society and the need for its sustainable development, the rule of law, the rights and freedoms of a person and a citizen in Ukraine. professional competences: SK02. Understanding the peculiarities of the functioning of modern global and national financial systems and their structure. SK05. Ability to apply knowledge of legislation in the field of monetary, fiscal and financial market regulation. SK14. The ability to analyze the forms and methods of planning state and local budgets, to evaluate the effectiveness of state financial policy, directions of implementation of the budget process and inter-budgetary relations. SK15. The ability to determine the impact of finances on the social protection of the country's population, on the formation of state programs for the development of social sphere branches; evaluate the effectiveness of the creation of state social programs aimed at protecting certain groups of the country's population
Learning outcomes: PR01. Know and understand economic categories, laws, causal and functional relationships that exist between processes and phenomena at different levels of economic systems. PR02. Know and understand the theoretical foundations and principles of financial science, the peculiarities of the functioning of financial systems. PR04. Know the mechanism of functioning of state finances, including budget and tax systems, finances of business entities, household finances, financial markets, banking system and insurance. PR07. Understand the principles, methods and tools of the state and market regulation of activities in the field of finance, banking affairs and insurance. PR10. Identify sources and understand methodology definition and methods of obtaining economic data, collect and analyze the necessary financial information, calculate indicators characterizing the state of financial systems. PR21. Understand the requirements for activity in the specialty, which are stipulated the need to ensure the sustainable development of Ukraine, its strengthening as a democratic, social, legal state. PR25. Apply financial controlling methods to analyze financial resources and cash flows of corporations in the process of diversification, assess the level of tax burden and the efficiency of their activities.
Required prior and related subjects: Entry to the profession Finance, Money and credit Public finances
Summary of the subject: studying the essence and functions of taxes, fees and other payments to budgets of all levels as types of state income; history and theories of the emergence of taxation, classification and elements of taxes; direct and indirect forms of taxes, property taxation, transfer and principles of tax revenues; modern trends in the formation of the system of state revenues from tax sources, types, principles and methods of tax (fiscal) policy, etc. The concept and function of taxes (tax, fee, deduction). Distribution, regulatory and fiscal functions of tax. The tax policy of the state and its basic principles (mandatory, equality and proportionality, to prevent any form of tax discrimination, social justice, stability, economic justification, the uniformity of payment, terms of reference, the only approach available). The forms of taxation in Ukraine. Indirect taxation. Direct taxation
Опис: Topic 1. State revenues. Fiscal policy. Topic 2. Tax and its structural components. The history of taxes. Topic 3. Ideological basis of fiscal (taxation). Topic 4. Fiscal effects of taxation. Transfer of taxes. Topic 5. Classification of taxes. Topic 6. Principles of taxation. Topic 7. Indirect taxes: universal excise duties. Topic 8. Indirect taxes: specific excise duties and duties. Topic 9. Direct taxes. Topic 10. Property taxation. Topic 11. Modern trends in taxation.
Assessment methods and criteria: Current control 30 points, 70 points exam.
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: 100–88 points – (“excellent”) is awarded for a high level of knowledge (some inaccuracies are allowed) of the educational material of the component contained in the main and additional recommended literary sources, the ability to analyze the phenomena being studied in their interrelationship and development, clearly, succinctly, logically, consistently answer the questions, the ability to apply theoretical provisions when solving practical problems; 87–71 points – (“good”) is awarded for a generally 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 when solving practical tasks; 70 – 50 points – (“satisfactory”) awarded for weak knowledge of the component’s educational material, inaccurate or poorly reasoned answers, with a violation of the sequence of presentation, for weak application of theoretical provisions when solving practical problems; 49-26 points - ("not certified" with the possibility of retaking the semester control) is awarded for ignorance of a significant part of the educational material of the component, significant errors in answering questions, inability to apply theoretical provisions when solving practical problems; 25-00 points - ("unsatisfactory" with mandatory re-study) is awarded 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. Податковий кодекс України від 02.12.2010 р. № 2755-VI. (зі змінами та доповненнями) 2. Закони України з питань оподаткування та нормативні документи (декрети, постанови); Накази МФУ, ДПАУ тощо 3. Тимченко О. М. Податкова система України. Навчальний посібник для самостійного вивчення дисципліни. 2012. 4. Паранчук С.В., Мороз А.С., Червінська О.С., Синютка Н.Г. Податковий менеджмент. Навчальний посібник. – Львів.: Вид. Н.У. “Львівська політехніка”, 2017. – 295 с. 5. Замасло О.Т. Приймак І.І. Грін О.В. Податкова система Навчальний посібник – Львів: ЛНУ імені Івана Франка , 2011.-378
Уніфікований додаток: Lviv Polytechnic National University ensures the realization of the right of persons with disabilities to obtain higher education. Inclusive educational services are provided by the Service of accessibility to learning opportunities “Without restrictions”, the purpose of which is to provide permanent individual support for the educational process of students with disabilities and chronic diseases. An important tool for the implementation of the inclusive educational policy at the University is the Program for improving the qualifications of scientific and pedagogical workers and educational and support staff in the field of social inclusion and inclusive education. Contact at the address: Karpinskyi str., 2/4, 1st Edu Build., room 112
Академічна доброчесність: The policy regarding the academic integrity of the participants of the educational process is formed on the basis of compliance with the principles of academic integrity, taking into account the norms “Regulations on Academic Integrity at Lviv Polytechnic National University” (approved by the academic council of the University on June 20, 2017, protocol No. 35).