Taxes and Business Taxation Systems

Major: Business Economics
Code of subject: 6.051.03.E.082
Credits: 4.00
Department: Business Economics and Investment
Lecturer: Lesyk Lilia Ivanivna, PhD, Assoc. Prof.
Semester: 7 семестр
Mode of study: денна
Learning outcomes: 1) the ability to demonstrate knowledge and understanding of economic concepts, scientific economic theories and methods; 2) the ability to demonstrate an understanding of the impact of economic decisions in the social, social and environmental context; 3) the ability to demonstrate profound knowledge in at least one of the spheres of the economy: the economy of the business; labor economics and human resources management; 4) the ability to demonstrate knowledge of the legal and regulatory framework for the economic activity of enterprises; 5) ability to demonstrate knowledge and understanding of the economic mechanism of the enterprise, organizational support for its functioning, methods, methods and tools of managerial accounting, economic analysis, forecasting, planning, economic stimulation, control; abilities: 1) the ability to combine theory and practice, and also to make decisions and to develop a strategy of activity for solving problems of specialty (specialization) taking into account universal values, public, state and business interests.
Required prior and related subjects: Prerequisites: Introduction to the specialty "Economics" Organization of production Сo-requisites: Business Economics Planning and control at the enterprise
Summary of the subject: The purpose of studying the discipline is to familiarize students with the basic notions about the tax system, in addition, studying the discipline will allow students to deepen their knowledge of the main types of taxes, acquire practical skills in calculating the amounts of taxes and other mandatory payments. To achieve the goal, the following main tasks have been set: the assimilation of the theoretical basis for the implementation of the tax policy in the state; understanding of the principles of the tax system in Ukraine; formation of theoretical and practical knowledge about methods of calculation of tax deductions, carried out by enterprises; mastering the methodology for determining the tax base for the main types of taxes existing in Ukraine; timely submission of tax reporting and tax payment; formation of knowledge on the organization of the fiscal service and tax work. As a result of the study of the discipline the student must: know the nature and structure of the tax system of Ukraine, the organization of taxpayer accounting and control, the procedure for organizing tax audits, the mechanism for calculating the amount of tax payments for all types of taxes and fees in Ukraine, be able to calculate the size of objects of taxation and amounts of tax payments, to plan tax payments, to formulate a program of tax audits, to calculate penalties for violations of labor laws ment.
Assessment methods and criteria: Current control: assessment of knowledge in practical classes (discussion and implementation of practical tasks; participation in discussions; control testing) Examination control: assessment of the written and oral components
Recommended books: 1. Податковий Кодекс України.- К., 2018, №2374-VIII від 22.03.2018 2. 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. 3. Податкова система: навч-метод. посіб. для самост. вивч. дисц. / [В. К. Хлівний, О. М. Тимченко, Ю. В. Сибірянська, А. В. Пислиця та ін.].; кер. авт. кол. В. К. Хлівний. — К.: КНЕУ, 2014. – 372 с. 4. Податковий менеджмент: навчальний посібник / С.В.Паранчук, А.С. Мороз, О.С. Червінська., Н.Г. Синютка - Львів: Видавництво Національного університету «Львівська політехніка», 2017. – 296с.