Tax Calculations and Electronic Tax Administration

Major: Accounting and Taxation
Code of subject: 6.071.02.E.093
Credits: 5.00
Department: Accounting and Analysis
Lecturer: Ph.D. in Economics, associate professor Voskalo Natalia Mykolaivna
Semester: 7 семестр
Mode of study: денна
Learning outcomes: The student must be able to demonstrate the following learning outcomes: - ability to solve typical problems in the field of tax calculations on different taxation systems and their comparison, as well as to justify their choice; - ability to systematically collect and process information obtained from accounting data for tax calculations; - ability to prepare information for the formation of tax reporting; - evaluate the results obtained and defend the decisions taken with arguments; ability to be responsible for the work performed on the calculation of taxes and achieve the goal in compliance with the requirements of professional ethics.
Required prior and related subjects: -prerequisite: - The tax system -co-requisite: - Tax reporting - Tax and customs control
Summary of the subject: Calculations on taxation of results of activity of legal entities on the general and simplified systems of the taxation. Calculations on taxation of results of activity of physical persons of businessmen on the general and simplified systems of the taxation. Calculations for income taxation of employees. Value added tax calculations. Excise tax calculations. Environmental tax calculations. Payments for rent. Calculations of property tax. Tax planning
Assessment methods and criteria: - Current control (30%): oral questioning, work in the practice; - Final control (70%): semester control (written and oral component).
Recommended books: 1. Podatky v Ukrayini: vid teoriyi do praktyky: navchal?nyy kurs. 1-e vydannya / E.A. Voronskaya – Aktsent PP, 2018. – 464 s. 2. Pimenov N.A. Podatkove planuvannya. Pidruchnyk i praktykum dlya akademichnoho bakalavratu. – Kyyiv: Bambuk, 2018. – 136 s. 3. Kutsyk P.O., Polyanska O.A. Oblik i zvitnist v opodatkuvanni: navchalnyy posibnyk: - Lviv: Vydavnytstvo Lvivskoho torhovelno-ekonomichnoho universytetu, 2017. – 508s. 4. Finansovyy menedzhment: navchalnyy posibnyk / [Sytnyk N.S., Stasyshyn A.V., Hukalyuk A.F., Zakhidna O.R., Sych O.A., Shushkova YU.V.] ; za zah. red. N. S. Sytnyk.-Lviv: LNU imeni Ivana Franka, 2020. - 845 s. 5. Podatkovyy kodeks Ukrayiny vid 02.12.2010 № 2755-UI, VR Ukrayiny iz zminamy ta dopovnennyamy.