Taxation of International Economic Activity

Major: International Business
Code of subject: 7.292.01.M.12
Credits: 3.00
Department: Management and International Business
Lecturer: Ph.D., associated prof. Doroshkevych K. O.
Semester: 2 семестр
Mode of study: денна
Learning outcomes: GLO4. Make informed decisions on the problems of international economic relations under uncertain conditions and requirements. GLO 5. Assess the complexity of tasks in planning activities and processing its results. GLO 9. Monitor, analyze, evaluate the activities of global firms (corporations, strategic alliances, consortia, unions, trusts, etc.) in order to identify their competitive positions and advantages in world markets. Kn 1. Conceptual knowledge acquired in the process of learning and / or professional activity at the level of the latest achievements, which are the basis for original thinking and innovation, in particular in the context of research. Kn 2. Critical comprehension of problems in education and / or professional activity and on the border of subject branches UM 1. Solving complex problems and problems that require constant updating and integration of knowledge, often in conditions of incomplete / insufficient information and conflicting requirements CОМ 1. Clear and unambiguous communication of own conclusions, as well as knowledge and explanations that substantiate them, to specialists and non-specialists, in particular to students. АіВ 1. Decision-making in complex and unpredictable conditions, which requires the application of new approaches and forecasting skills.
Required prior and related subjects: prerequisite: international financial management; co-requisite: business-planning of export-import activity
Summary of the subject: The essence and basic principles of taxation of foreign economic activity, features of taxation of certain types of international economic activity, VAT refunds and tax credits of international economic activity, accrual and payment of excise duty, taxation of barter, customs payments in the system of taxation of foreign economic activity
Assessment methods and criteria: - final control in the form of a differentiated test based on the results: performance and assesing of laboratory work (30%), oral examination (20%), written examination in the form of testing (50%)
Recommended books: 1. Dupay MM, Denchuk PN, Pitel SV, Khomin P. Ya. Accounting and analysis of enterprises in the field of foreign economic relations. Teaching manual for students special "Accounting and Auditing" - Ternopil: Aston, 2003. - 200p .. 2. Karpushenko M.Yu., Gordienko NO, Accounting for foreign economic activity: Textbook. manual (for students of economic specialties). Kharkiv: Stride, 2006. - 304 p. 3. Tax Code of Ukraine of 02.12.2010, № 2755-6 (Article 161) .- [Electronic resource]. - Access mode: 4. Adiputra, I. M. P., Martani, D., & Martadinata, I. P. H. (2019). Corporate Social Responsibility, Corporate Governance and Aggressive Tax Action. Journal of Economics, Business & Accountancy Ventura, 22(2). 5. Behravan H, Nowghani M, Ojaghlou K. The Case Study of Tax Action and Effective Sociological Factors for Taxpayers of VAT in Zanjan. taxjournal. 2016; 24 (30). URL: 6. Bourdeaux C. , Pathak R. , Wallace S. State Tax Measures and Revenue Growth through and Post-Crisis. Proceedings. Annual Conference on Taxation and Minutes of the Annual Meeting of the National Tax Association. Vol. 109 (2016), pp. 1-21. 7. Beliza, N. (2015). Effect of Tax Aggressiveness, Level Earnings Persistence, and Corvorate Governance on Firm Value. 8. Doroshkevych K., Maslak O., Voronovska M., Salata I. Use of Markov chains for modeling processes of strategic planning of innovative activity of the enterprise // WSEAS Transactions on Environment and Development. – 2020. – Vol. 16. – P. 440–447.