Major: Finance, Banking and Insurance
Code of subject: 6.072.01.E.049
Lecturer: Ph.D., associate Professor Chervinska Oksana Stepanivna
Semester: 7 семестр
Mode of study: денна
Завдання: ZK02. Ability to apply knowledge in practical situations. ZK07. Ability to learn and master modern knowledge. ZK08. Ability to search, process and analyze information from various sources. 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. 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.
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. PR04. Know the mechanism of functioning of public finances, including budget and tax systems, business finance, household finance, financial markets, banking and insurance. PR05. Have methodological tools for diagnosing the state of financial systems (public finance, including budget and tax systems, business finance, household finance, financial markets, banking system and insurance). PR25. Be able to analyze changes in tax legislation and determine their impact on the results of business entities.
Required prior and related subjects: Enterprise finance, Financial reporting, Financial activity of business entities, Budget system
Summary of the subject: The discipline is aimed at providing students with theoretical knowledge and practical skills for the correct calculation of taxes and fees to the budget, the use of the necessary information when filling out declarations.
Опис: 1. Theoretical and organizational foundations of taxation. 2. Tax system and Tax policy. 3. Forms of taxation in Ukraine. Indirect taxes. 4. Forms of taxation in Ukraine. Direct taxes. 5. Payments and withholding from wages. 6. Property taxation. 7 Local taxes and fees. 8. Rent. The composition of the rent. 9. Environmental tax.
Assessment methods and criteria: The current control of the knowledge of students of the National Academy of Sciences is carried out according to the following forms: Mandatory types of work include: a) - testing at the National Security Service is evaluated with a maximum of 5 points; b) - solutions and explanations for complex problems - 15 points; c) - preparation and defense of individual tasks (presentation on the chosen topic) - 10 points.
Критерії оцінювання результатів навчання: The results of the current control of students' knowledge (the number of points obtained) must be brought to the attention of all students by the teacher at the end of each class and entered in the "Journal of students' current performance and class attendance". The number of points based on the results of the assessment during the lesson are recorded in the column in which the presence of students in the lesson is noted; the number of points based on the results of independent work (for completing homework or individual tasks) is in the adjacent column. The candidate can get a maximum of 70 points on the exam. The exam consists of a written and an oral component. The written component of 55 points is an examination ticket, which consists of tasks of three levels, evaluated on a separate scale: Level 1 – tests 3 tests*3 points = 9 points; Level 2 – tests 6 tests*5 points = 30 points; Level 3 – Solve the problem – 16 points During oral communication with the teacher, the applicant can receive from 0 to 15 points for answering the examiner's questions.
Порядок та критерії виставляння балів та оцінок: The candidate can get a maximum of 70 points on the exam. The exam consists of a written and an oral component. The written component of 55 points is an examination ticket, which consists of tasks of three levels, evaluated on a separate scale: Level 1 – tests 3 tests*3 points = 9 points; Level 2 – tests 6 tests*5 points = 30 points; Level 3 – Solve the problem – 16 points During oral communication with the teacher, the applicant can receive from 0 to 15 points for answering the examiner's questions. During oral communication with the teacher, the applicant can receive from 0 to 15 points for answering the examiner's questions. Evaluation criteria for the oral component of the examination control: - 15 points are awarded to a student who correctly and completely gave correct and comprehensive answers to all additional questions of the teacher within the scope of the tasks set in examination work and within all subjects of the discipline; - 10 points are awarded to a student who made minor mistakes while answering all of them additional questions of the teacher within the scope of tasks set in the examination paper and within all subject areas of the discipline; - 5 points are awarded to a student who made significant mistakes while answering the teacher's additional questions within the limits of the tasks set in the examination paper and within all the subjects of the discipline; - 0 points are awarded to a student who did not answer the teacher's additional questions both within the limits of the tasks set in the examination work and within the limits of all topics of the discipline. The final assessment of the student's knowledge and skills based on the results of the current control, examination written control measure and oral component of the exam is carried out on a national scale, on a 100-point scale and is translated into the ECTS scale.
Recommended books: 1. Podatkovyi kodeks Ukrainy vid 02.12.2010 r. № 2755-VI. (zi zminamy ta dopovnenniamy) 2. Zakony Ukrainy z pytan opodatkuvannia ta normatyvni dokumenty (dekrety, postanovy); Nakazy MFU, DPAU . 3. Zakon Ukrainy «Mytnyi Kodeks Ukrainy» vid 13.03. 2012 r., № 4495 -VI). (Iz zminamy, vnesenymy zghidno iz Zakonamy Ukrainy.) 4.Zakon Ukrainy «Pro zbir ta oblik yedynoho vnesku na zahalnooboviazkove derzhavne sotsialne strakhuvannia» (Iz zminamy, vnesenymy zghidno iz Zakonamy Ukrainy.) 5. Zakon Ukrainy «Pro viiskovyi zbir» № 1621 vid 06. 08 2014 r. (Iz zminamy, vnesenymy zghidno iz Zakonamy Ukrainy.) 6. Podatkova systema: konspekt lektsii z dystsypliny «Podatkova systema», [Elektronnyi resurs] : navchalnyi posibnyk dlia studentiv dennoi ta zaochnoi form navchannia / uklad. Hrechko A.V.– K., 2018. – 171 s. 7. Volokhova I. S., Dubovyk O. Yu., Slatvinska M. O. Podatkova systema: Navchalnyi posibnyk /– Kharkiv: Vydavnytstvo «Disa plius», 2019. – 402 s. 8. Alieksieiev I., Paranchuk S., Chervinska O. Monitoring of tax and non-tax flows // Economics, Entrepreneurship, Management. – 2020. – Vol. 7, No. 1. – P. 1–9. 9. Alieksieiev I. V., Paranchuk S. V., Chervinska O. S. Subiekty ta efektyvnist podatkovoho kontroliu // Rehionalna ekonomika. – 2019. – № 3. – S. 98–105.
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