Tax Reporting

Major: Accounting and Taxation
Code of subject: 6.071.02.E.092
Credits: 5.00
Department: Accounting and Analysis
Lecturer: Olshanska Maria Volodymyrivna
Semester: 7 семестр
Mode of study: денна
Learning outcomes: As a result of studying the module the student should: - know: structure and types of tax reports submitted by enterprises and organizations of different ownership forms, formation of tax reporting for the main functional areas of enterprise, rules of its submission; - be able to operate with basic legislative acts on tax accounting and reporting, compile information about objects registered in the tax reporting.
Required prior and related subjects: -prerequisite: Enterprise Reporting, Tax Reporting -co-requisite: Tax calculations, Тax and customs control
Summary of the subject: Procedure for forming and submitting income tax reports. The procedure for forming and submitting reports on value added tax. Methods of filling in and deadlines for submitting the Excise Tax Declaration. Rules for filling in and submitting joint reports on personal income tax, military duty and the single social contribution. The order of formation and submission of reports on local taxes and fees. Methods of filling out and submitting tax returns on property tax, environmental tax and rent. Tax reporting on other taxes and fees.
Assessment methods and criteria: Forms and methods of teaching: • forms – full, part-time • methods - lectures, practical training, self-study Assessment methods and criteria: - current control (30%): work on practical trainings, solving problems, verbal questioning. Final evaluation (70%): examination control.
Recommended books: 1. Звітність підприємств: навч. посіб.(для студ. вищ. навч. закл.за спец. «Облік і оподаткування») [В.П. Пантєлєєв, О.А. Юрченко, Г.М. Курило, К.В. Безверхий; заг. редакцією д.е.н., проф. В.П. Пантєлєєва]. – К.: ДП «Інформ.-аналіт. агентство», 2017. – 432с. 2. Звітність підприємств: навч. посіб. Крупельницька І.Г. – Видавництво ЦУЛ, 2019. – 232 с. 3. Бухгалтерський (фінансовий) облік, оподаткування і звітність. Підручник. Ткаченко Н.М. – Видавництво Алерта, 2016. – 928с. 4. Звітність підприємства. Навчальний посібник. Бондар М.І. – К.: Центр учбової літератури, 2020. - 570 с.