Corporate Taxation

Major: Finance, Banking and Insurance
Code of subject: 6.072.01.E.077
Credits: 7.00
Department: Finance
Lecturer: Ph.D., associate Professor Chervinska Oksana Stepanivna
Semester: 7 семестр
Mode of study: денна
Learning outcomes: PR04. Know the mechanism of functioning of public finances, including budget and tax systems, business finance, household finance, financial markets, banking and insurance. PR05. Have methodological tools for diagnosing the state of financial systems (public finance, including budget and tax systems, business finance, household finance, financial markets, banking system and insurance). PR25. Be able to analyze changes in tax legislation and determine their impact on the results of business entities.
Required prior and related subjects: Digitization in finance Investment Financial statistics Finances of foreign corporations Financial controlling
Summary of the subject: Lecture No. 1. History of formation of the tax system of Ukraine Lecture No. 2. Global processes of the formation of corporations Lecture No. 3. Forms of taxation in Ukraine. Indirect taxes. VAT Lecture No. 4. Indirect taxes. AP Lecture No. 5. Indirect taxes. Duty. Lecture No. 6. Forms of taxation in Ukraine. Direct taxes. PnP Lecture No. 7. Forms of direct taxation. Personal income tax Lecture No. 8. Payments and withholding from wages. Lecture No. 9. Property taxation. Lecture No. 10. Local taxes. Lecture No. 11. Local meetings. Lecture No. 12. Rent. The composition of the rental fee. The rental fee for the use of the radio frequency resource of Ukraine. Lecture No. 13. Rent. Rent for the use of forest and water resources of Ukraine. Lecture No. 14. Rent. Rent for the use of subsoil for the extraction of minerals. Lecture No. 15. Environmental tax.
Assessment methods and criteria: Current control 40 points, 60 points exam.
Recommended books: 1. Zakon Ukrainy «Podatkovyi Kodeks Ukrainy» vid 02.12.2010 r. № 2755-VI ( iz zminamy ta dopovnenniamy vnesenymy zghidno iz Zakonamy Ukrainy.). 2. Zakon Ukrainy «Mytnyi Kodeks Ukrainy» vid 13.03. 2012 r., № 4495 -VI). (Iz zminamy, vnesenymy zghidno iz Zakonamy Ukrainy.) 3. Zakon Ukrainy «Pro zbir ta oblik yedynoho vnesku na zahalnooboviazkove derzhavne sotsialne strakhuvannia» (Iz zminamy, vnesenymy zghidno iz Zakonamy Ukrainy.) 4. Zakon Ukrainy «Pro viiskovyi zbir» № 1621 vid 06. 08 2014 r. (Iz zminamy, vnesenymy zghidno iz Zakonamy Ukrainy.) Postanova KM Ukrainy « Pro zatverdzhennia polozhennia pro spetsialni zvannia posadovykh osib orhaniv dokhodiv i zboriv» vid 17 chervnia 2020 r. № 501. 5. Nakaz Ministerstva finansiv Ukrainy «Pro zatverdzhennia formy podatkovoi deklaratsii z podatku na prybutok pidpryiemstva» vid 14 lystopada 2019 roku N 481 6. Nakaz Ministerstva finansiv Ukrainy «Pro zatverdzhennia formy podatkovoi deklaratsii po podatku na dodanu vartist» vid 23 bereznia 2018 roku N 381 7. Nakaz Ministerstva finansiv Ukrainy «Pro zatverdzhennia formy podatkovoi deklaratsii platnyka yedynoho podatku» vid. 19.06.2015 r. № 578. 8. Nakaz Ministerstva finansiv Ukrainy «Pro zatverdzhennia formy podatkovoi deklaratsii z aktsyznoho podatku» vid 23. 01.2015 r. № 14. 9. Postanova KM Ukrainy «Pro zatverdzhennia polozhen pro Derzhavnu podatkovu sluzhbu Ukrainy ta Derzhavnu mytnu sluzhbu Ukrainy» vid 16.03.2019 r. № 227. 10. Volokhova I. S., Dubovyk O. Yu., Slatvinska M. O. Podatkova systema: Navchalnyi posibnyk /– Kharkiv: Vydavnytstvo «Disa plius», 2019. – 402 s. 11. Podatkova systema: konspekt lektsii z dystsypliny «Podatkova systema», [Elektronnyi resurs] : navchalnyi posibnyk dlia studentiv dennoi ta zaochnoi form navchannia / uklad. Hrechko A.V.– K., 2018. – 171 s. 12. .Alieksieiev I. V., Paranchuk S. V., Chervinska O. S. Podatkovi i nepodatkovi potoky obiednanykh terytorialnykh hromad // Problemy ekonomiky. – 2019. – № 3 (41). – S. 186–193 13. .Alieksieiev I. V., Paranchuk S. V., Chervinska O. S. Subiekty ta efektyvnist podatkovoho kontroliu // Rehionalna ekonomika. – 2019. – № 3. – S. 98–105. 14. Alieksieiev I. V., Paranchuk S. V., Chervinska O. S. Podatkovi i nepodatkovi potoky u zabezpechenni konkurentospromozhnosti vyrobnychoho kompleksu OTH // Konkurentospromozhnist ta innovatsii: problemy nauky ta praktyky: Materialy mizhnarodnoi naukovo-praktychnoi internet-konferentsii (Kharkiv, 14 lystopada 2019 r.). – 2019. – C. 113–116. 15. Alieksieiev I., Paranchuk S., Chervinska O. Monitoring of tax and non-tax flows // Economics, Entrepreneurship, Management. – 2020. – Vol. 7, No. 1. – P. 1–9. 16. Bondarchuk M. K. Scientific research of the XXI century. Volume 1: collective monograph / M. K. Bondarchuk, S. V. Paranchuk, O. S. Chervinska, N. V. Vyshnytskyi. - Sherman Oaks, California: GS publishing service, 2021. - 430 c.