National Taxation System

Major: Public management and administration
Code of subject: 6.281.00.O.033
Credits: 3.00
Department: Administrative and Financial Management
Lecturer: PhD, Associate Professor Korchynska O.O.
Semester: 6 семестр
Mode of study: денна
Learning outcomes: A result of study of the module the student should: - Know: the function of supervising the administration of the tax liabilities of taxpayers to budgets and state trust funds, measures of responsibility for tax compliance, elements of the tax system and taxes and fees. - Be able to: identify taxpayers, objects, tax base, calculate the payable taxes, fees, payments to the budget; assess the impact of all major types of taxes on financial - economic activity of enterprises.
Required prior and related subjects: -
Summary of the subject: Study of the essence of the concepts of "taxes", "tax system", as well as the principles of its application in Ukraine. Determining the bases of taxation in force in the state, in particular the types of taxes, methods of calculation and methods and terms of payment and submission of financial statements.
Assessment methods and criteria: - Current control (40%) - Control measure (60%)
Порядок та критерії виставляння балів та оцінок: 100-88 points - certified with an “excellent” grade - High level: the student demonstrates an in-depth mastery of the conceptual and categorical apparatus of the discipline, systematic knowledge, skills and abilities of their practical application. The mastered knowledge, skills and abilities provide the ability to independently formulate goals and organize learning activities, search and find solutions in non-standard, atypical educational and professional situations. The applicant demonstrates the ability to make generalizations based on critical analysis of factual material, ideas, theories and concepts, to formulate conclusions based on them. His/her activity is based on interest and motivation for self-development, continuous professional development, independent research activities, implemented with the support and guidance of the teacher. 87-71 points - certified with a grade of “good” - Sufficient level: involves mastery of the conceptual and categorical apparatus of the discipline at an advanced level, conscious use of knowledge, skills and abilities to reveal the essence of the issue. Possession of a partially structured set of knowledge provides the ability to apply it in familiar educational and professional situations. Aware of the specifics of tasks and learning situations, the student demonstrates the ability to search for and choose their solution according to the given sample, to argue for the use of a particular method of solving the problem. Their activities are based on interest and motivation for self-development and continuous professional development. 70-50 points - certified with a grade of “satisfactory” - Satisfactory level: outlines the mastery of the conceptual and categorical apparatus of the discipline at the average level, partial awareness of educational and professional tasks, problems and situations, knowledge of ways to solve typical problems and tasks. The applicant demonstrates an average level of skills and abilities to apply knowledge in practice, and solving problems requires assistance, support from a model. The basis of learning activities is situational and heuristic, dominated by motives of duty, unconscious use of opportunities for self-development. 49-00 points - certified with a grade of “unsatisfactory” - Unsatisfactory level: indicates an elementary mastery of the conceptual and categorical apparatus of the discipline, a general understanding of the content of the educational material, partial use of knowledge, skills and abilities. The basis of learning activities is situational and pragmatic interest.
Recommended books: Податковий кодекс України N 2755-VI від 02.12.2010 року // Голос України від 04.12.2010 - № 229, / № 229-230/. Митний кодекс України від 11.07.02р. №92 із змінами й доповненнями Навчально-методичний посібник / Укл. Т.Ю.Александрюк, Т.О.Дулік, Л.Г.Маркова. – Дніпропетровськ: Дніпропетровська державна фінансова академія, 2011. – 197 с. Податкова система України: навчальний посібник. Кол. авторів за ред. М.Я. Азарова - К.: Міністерство фінансів України, НУДПСУ, 2011.- 656с. Науково-практичний коментар до Податкового кодексу України. Кол. авторів за ред. М.Я. Азарова - К.: Міністерство фінансів України, НУДПСУ, 2011.- у 3 т.. Крисоватий, А. І.Адміністрування податків в Україні : організація та напрями трансформації [Текст] : монографія / А. І. Крисоватий, Т. Л. Томнюк. – Тернопіль : Економічна думка ТНЕУ, 2012. – 212 с. – До 50-річчя ТНЕУ.