Fiscal Policy (курсовий проект)

Major: Finance, Banking and Insurance
Code of subject: 6.072.02.E.057
Credits: 3.00
Department: Finance
Lecturer: assos.prof. Pikhotska Olha
Semester: 6 семестр
Mode of study: денна
Мета вивчення дисципліни: Formation of students' system of knowledge on tax policy and acquisition of practical skills in the use of modern methods and forms of taxation, study of the impact of tax policy on the economic development of Ukraine and identification of trends in its development and improvement.
Завдання: 2.2. Studying the discipline involves the formation of the following competencies: general competences: ZK02. Ability to apply knowledge in practical situations. ZK06. Ability to conduct research at an appropriate level ZK08. Ability to search, process and analyze information from various sources. ZK12 Ability to work autonomously. professional competences: SK03. Ability to diagnose the state of financial systems (state finances, including budget and tax systems, finances of economic entities, household finances, financial markets, banking system and insurance). 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. SK16. The ability to find out cause-and-effect relationships, analyze external and internal information for the formation of financial plans, development of elements of product, price, sales, credit, tax, investment policy of business entities, including financial institutions.
Learning outcomes: As a result of studying the academic discipline, the student must be able to demonstrate the following learning outcomes: - to know: organizational, legal and financial and economic measures of the state in the field of regulation of tax relations, which are aimed at the mobilization and use of financial resources in the system of regulation of the socio-economic development of the country; - to be able to: research the structure of tax revenues to the budget, analyze trends in the growth (decrease) of budget-forming taxes in the total volume of budget revenues, identify trends regarding the impact of national tax policy on the economic development of Ukraine. As a result of studying the academic discipline, the student must be able to demonstrate the following program learning outcomes: PR12. Use professional argumentation to convey information, ideas, problems and ways to solve them to specialists and non-specialists in the financial sphere of activity. PR19. Demonstrate the skills of independent work, flexible thinking, openness to new knowledge. PR27. To analyze the income and expenses of the state and united territorial communities and the state of finances of economic entities in the sphere of public finance.
Required prior and related subjects: prerequisite: finance, money and credit, tax theory, public finance co-requisite: financial analysis in public finance
Summary of the subject: The implementation of the course project is aimed at the formation by students of a system of knowledge regarding the formation of tax policy at the state and local levels, and the acquisition of practical skills in the use of modern methods and forms of assessment of tax revenues of budgets of all levels, and the development of measures to improve the level of managerial decision-making in the process of administering state-wide and local taxes.
Опис: 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.
Assessment methods and criteria: сurrent control (100%): poll, the test is differentiated
Критерії оцінювання результатів навчання: Implementation and defense of a course project (100 points). Points may be reduced from 5 to 30 points for errors in calculations or incorrectly designed tables and figures, formulated conclusions. For significant errors in calculations, the course project may be sent for revision.
Порядок та критерії виставляння балів та оцінок: 100–88 points – (“excellent”) is awarded to a student who has completed all the tasks set in the KP, the research results are presented in an accessible and convincing form, the demonstration sheets have been prepared at a high level and the research results have been presented; the written part of the KP is correctly executed; 87–71 points – (“good”) is awarded for correct understanding and presentation of the tasks set in the KP, presentation of research results in an accessible form, proper preparation of demonstration sheets and presentation of research results; correct execution of the written part of the KP. However, they contain certain (insignificant) shortcomings in the application of theoretical provisions during the comprehensive analysis of budget resource management processes; 70 – 50 points – (“satisfactory”) is awarded for poor understanding and presentation of the tasks set in the KP, incomplete or poorly reasoned answers with a violation of the sequence of presentation, for poor application of theoretical provisions during the comprehensive analysis of budget resource management processes; 49-26 points - ("not certified" with the possibility of retaking the semester control) is awarded for ignorance of a significant part of the educational and analytical material, inability to apply theoretical provisions for conducting complex research results; there are significant errors in the presentation of the main provisions of the CP; 25-00 points - ("unsatisfactory" with mandatory re-study) is awarded for failure to complete the tasks set in the CP and ignorance of a significant part of the educational material
Recommended books: 1. Міністерство фінансів України. Офіційний сайт. / Режим доступу: https://mof.gov.ua/uk/tax-policy 2. Податковий кодекс України [Електронний ресурс] / Режим доступу: http://zakon2.rada.gov.ua/ laws/show/2755-1 3. Податковий менеджмент: навчальний посібник / С.В.Паранчук, А.С. Мороз, О.С. Червінська, Н. Г. Синютка - Львів: Видавництво Національного університету «Львівська політехніка», 2017. – 296с. 4. 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. 5. Синютка Н. Г. Податковий інструментарій фіскальної політики в умовах діджиталізації фіскального простору / А. Луцик, Н. Синютка // Світ фінансів. – 2019. - № 1 (58). – С. 87-97. 6. 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 7. Швабій К.І. Пріоритети податкової політики у 2021 році. Дослідження з питань економічної політики №1, 2021 [Електронний ресурс] / Режим доступу: https://www.growford.org.ua/research/priorytety-podatkovoyi-polityky-derzhavy-u-2021-rotsi/ 8. Галущак І. Є., Кохан І. В., Дмитровська В. С. Формування податкової політики в контексті євроінтеграції Ефективна економіка, №2, 2021 DOI: 10.32702/2307-2105-2021.2.6
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