Tax Management

Major: Finance, Banking and Insurance
Code of subject: 7.072.01.O.001
Credits: 6.00
Department: Finance
Lecturer: Associate Professor S.V. Paranchuk
Semester: 1 семестр
Mode of study: денна
Learning outcomes: 1. PR 15. To substantiate the directions of improvement of financial and tax policy of the state, financial and non-financial corporations. 2.PR 17. Use the tools and technologies of modern management in the management of financial and non-financial institutions (financial controlling, budgeting, tax monitoring, rehabilitation, optimization of business processes). 3. PR 18. Carry out general, financial, tax, operational due diligence in the framework of financial and non-financial corporations.
Required prior and related subjects: financial management
Summary of the subject: Discipline "Tax Management" studies: Topic №1 The order of administration of taxes, fees, charges. Topic № 2 Basics of organization of tax work by taxpayers and regulatory authorities. Topic №3 Methods of calculating taxes and forms of payment to the budget. Submission of tax reporting by taxpayers to regulatory authorities. Topic №4 Accounting for taxpayers, fees, payments by regulatory authorities. Accounting for the budget of taxes, fees, payments. Topic №5 Automation of taxation processes. Topic №6 Organization of tax control. Topic №7 The due diligence system is used to repay taxpayers' tax debt Topic №8 Organization of work of controlling bodies with taxpayers.
Assessment methods and criteria: 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.
Recommended books: 1. Law of Ukraine “Tax Code of Ukraine” of December 2, 2010 № 2755-VI (as amended and supplemented in accordance with the Laws of Ukraine.). 2. Law of Ukraine "Customs Code of Ukraine" of 13.03. 2012, № 4495 -VI). (With changes made in accordance with the Laws of Ukraine.) 3. Paranchuk SV Tax Management. Textbook / SV Paranchuk, AS Moroz, OS Chervinskaya, NG Sinyutka. Lviv. Lviv Polytechnic Publishing House, 2017. - 294p. 4. Bondarchuk MK Scientific research of the XXI century. Volume 1: collective monograph / MK Bondarchuk, SV Paranchuk, OS Chervinska, NV Vyshnytsky. - Sherman Oaks, California: GS publishing service, 2021. - 430 p. 5.Alieksieiev I., Paranchuk S., Chervinska O. Monitoring of tax and non-tax flows // Economics, Entrepreneurship, Management. - 2020. - Vol. 7, no. 1. - P. 1–9. 6. Chervinska OS, Papirnyk SE Analysis of corporate income tax in Ukraine and prospects for its transformation // Science, technology, innovation: trends in Ukraine and the world: materials of the international student scientific conference, April 17, 2020 ., Kharkiv, Ukraine. - Vol. 1. - 2020. - P. 8–12. 7. Alekseev IV, Paranchuk SV, Chervinskaya OS Tax and non-tax flows of united territorial communities // Problems of economy. - 2019. - № 3 (41). - P. 186–193. 8. Alekseev IV, Paranchuk SV, Chervinskaya OS Subjects and the effectiveness of tax control // Regional Economy. - 2019. - № 3. - P. 98–105. 9. Alekseev IV, Paranchuk SV, Chervinskaya OS Tax and non-tax flows in ensuring the competitiveness of the OTG production complex // Competitiveness and innovation: problems of science and practice: Proceedings of the international scientific-practical Internet conference (Kharkiv , November 14, 2019). - 2019. - P. 113–116.