Tax Law

Major: Law
Code of subject: 6.081.02.E.101
Credits: 5.00
Department: Administrative and Informational Law
Lecturer: Krykavska I.V.
Semester: 7 семестр
Mode of study: денна
Learning outcomes: As a result of studying the discipline, the student must be able to demonstrate the following learning outcomes: - Analyze social processes in the context of the analyzed problem and demonstrate their own vision of ways to solve it; - Demonstrate the necessary knowledge and understanding of the nature and content of basic legal institutions and norms of fundamental branches of law; - Explain the nature and content of basic legal phenomena and processes; - Apply the acquired knowledge in different legal situations, highlight legally significant facts and form sound legal conclusions; - Know the mechanism of realization of human rights and freedoms - Analyze and correctly apply the rules of substantive and procedural law; - Demonstrate knowledge of legal norms that determine the organization and content of public authorities; - Explain the nature and content of branches of public law. - Demonstrate an understanding of public law law. - To form substantiated conclusions and recommendations on solving problematic issues in the public sphere. -Ability to adapt to new situations and make appropriate decisions. - Ability to be responsible in the work performed, to make decisions independently, to achieve the goal in compliance with the requirements of professional ethics; - Ability to demonstrate understanding of current legislation.
Required prior and related subjects: Finance law; customs law; administrative proceedings
Summary of the subject: Studying the course involves gaining knowledge about the subject, method, system and sources of tax law, tax system of Ukraine, legal regulation of tax, legal mechanism of tax and its elements, national and local taxes and fees, special tax regimes, liability for tax evasion.
Assessment methods and criteria: Methods of diagnosing learning success: - oral questioning at seminars; - presentation at seminars (with a report, discussion, etc.); - testing; - written test (answers to the questions of the lecture course); - work in a group at seminars; - exam. Criteria for evaluating learning outcomes: Current control - 40 points Еxam - 60 points Total for the discipline - 100 points.
Recommended books: 1. Bondarenko I.M., Golovashevich O.O., Damirchiev M.I. Tax law: a textbook. Kharkiv: Pravo, 2019. 222 p. 2. Voloshchuk M.G., Golubka Y.V., Kilaru Y.O., Menjul M.V. Tax Reform 2015: a practical guide. Uzhhorod, 2015. 32 p. 3. Hetmantsev D.O. Indirect taxation: legal essence and administration: scientific and practical manual / D.O. Hetmantsev, V.L. Forsyuk, Yu. A. Fedchyshyn, Yu. M. Lavrekha. 2nd edition, revised and supplemented. Kyiv: Yurinkom Inter, 2016. 592 p. 4. Goloyadova T.O., Latkovsky P.P. Tax law of Ukraine: a textbook (for full-time higher education). Odessa, 2019. 167 p. 5. The Constitution of Ukraine of June 28, 1996. URL: https://zakon.rada.gov.ua/laws/show/254к/96-вр#Text. 6. Minaeva O.M. Procedural regulation of tax accounting: a monograph. Kharkiv: Pravo, 2016. 272 p. 7. Grechko A.V. Tax system: a synopsis of lectures on the subject "Tax system". K., 2018. 171 p. 8. Tax system: textbook; edited by V.L. Andrushchenko. Kyiv: Center of Educational Literature, 2015. 416 p. 9. Tax law of Ukraine: textbook; O.O. Golovashevich, А.М. Kotenko, E.M. Smychok and others; for general ed. M.P. Kucheryavenka Kharkiv: Pravo, 2019. 440 p. 10. Tax Code of Ukraine of December 2, 2010. URL: https://zakon.rada.gov.ua/laws/show/2755-17. 11. Regulations on the State Fiscal Service of Ukraine: Resolution of the Cabinet of Ministers of Ukraine of May 21, 2014 № 236. URL: https://zakon.rada.gov.ua/laws/show/236-2014-p#Text. 12. On approval of the provisions on the State Tax Service of Ukraine and the State Customs Service of Ukraine: Resolution of the Cabinet of Ministers of Ukraine of March 6, 2019 № 227. URL: https://zakon.rada.gov.ua/laws/show/227-2019 -n # Text. 13. Legal liability for tax offenses: scientific and practical manual; D.O. Hetmantsev, R.V. Makarchuk, Ya.S. Tolkachov. Kyiv: Yurinkom Inter, 2015. 752 p.