Digital E-Taxation (курсовий проект)
Major: Finance, Banking and Insurance
Code of subject: 6.072.01.E.047
Lecturer: Associate Prof. Synyutka Nataliya, PhD
Semester: 6 семестр
Mode of study: денна
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: O.022 Finance, Money and Credit O.031 Digitalization in Finance O.033 Public Finance
Summary of the subject: 1. Tasks and purpose of the course project 2. The structure of the course project 3. Requirements for writing and design of a course project 4. Topics for the course project. The course project provides for the analysis of theoretical approaches to the formation of tax policy, mechanisms for its implementation, strategic guidelines of state tax policy and its impact on macroeconomic stability of the state; analysis of the implementation of planned indicators of tax revenues of local budgets, their dynamics, as well as determining the index of tax capacity of the local budget.
Опис: Chapter 1. Theoretical part. It should contain a name that will reflect its content in accordance with the task received. The section must be structured into points, which will highlight information on the analysis of the subject in accordance with the option. The presentation of the material should be logical and coherent. At the same time, it is advisable to refer to literary sources. Chapter 2. Analytical part. In this section, it is necessary to provide a general description of a separate procurement subject, which is the object of research in accordance with the received task. The subject's type of activity should also be indicated. When performing the analytical part, students, using the financial statements of the research object and information sources, form data on the public purchases made (the information can be presented in a table and graphically). At the same time, it is necessary to conduct an analysis of the given data for 3-5 years, using the acquired knowledge.
Assessment methods and criteria: Introductory lecture: information-receptive method; heuristic method; problem statement method. Independent work: reproductive method; research method.
Критерії оцінювання результатів навчання: Completeness of the disclosure of the theoretical part (20 points) - Precision calculations in the calculation of (20 points) - Correct evaluation of the results (20 points) - The effectiveness of the implementation of the proposed measures for improvement (10 points) - Completeness and justification in the protection of answers (20 points) - Quality and timely execution of work (10 points)
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 менеджмент: навчальний посібник. Рекомендовано Міністерством освіти і науки України як навчальний посібник для студентів вищих навчальних закладів, які навчаються за освітньо-професійною програмою спеціаліста, магістра зі спеціальності «Фінанси» Львів. – Видавництво НУ «Львівська політехніка» 2017.- 296с. 2. Податкова система: Навчальний посібник / [Баранова В.Г., Дубовик О.Ю., Хомутенко В.П. та ін..]; за ред. В.Г. Баранової. – Одеса: ВМВ, 2014. – 344 с. 3. Податковий кодекс України [Електронний ресурс] / Режим доступу: http://zakon2.rada.gov.ua/ laws/show/2755-1 4. Податкова система [Текст]: Навчальний посібник. / за заг. ред. Андрущенка В. Л. – К.: «Центр учбової літератури», 2015. – 416 с. 5. Податкова система: Навчальний посібник / [Волохова І. С., Дубовик О. Ю., Слатвінська М. О. та ін.]; за заг. ред. І. С. Волохової, О. Ю. Дубовик. – Харків: Видавництво «Діса плюс», 2019. – 402 с. 6. Синютка Н. Г. Податковий інструментарій фіскальної політики в умовах діджиталізації фіскального простору / А. Луцик, Н. Синютка // Світ фінансів. – 2019. - № 1 (58). – С. 87-97. 7. Панченко Н. В. Бюджетно-податкова політика в умовах економічних перетворень: [Електронний ресурс] / Режим доступу: http://ekmair.ukma.edu.ua/bitstream/handle/123456789/18187/Panchenko_Biudzhetno-podatkova_polityka_v_umovakh_ekonomichnykh_peretvoren.pdf?sequence=1&isAllowed=y 8. Швабій К.І. Пріоритети податкової політики у 2021 році. Дослідження з питань економічної політики №1, 2021
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