Infopaket

Tax system

ОК 1.23

Обов’язкова дисципліна для ОП

First

2023/2024

5 Semester

5

PL02. Understand the place and importance of accounting, analytical, control, tax and statistical systems in the information support of users of accounting and analytical information in solving problems in the field of social, economic and environmental responsibility of enterprises. PL04. Form and analyze financial, management, tax and statistical reporting of enterprises and correctly interpret the information obtained for management decisions. PL08. Understand the organizational and economic mechanism of enterprise management and evaluate the effectiveness of decision-making using accounting and analytical information. PL18. Analyze the development of accounting systems, models and methods at the national and international levels in order to justify the feasibility of their introduction in the enterprise

Full-time form

1Know the content of the main economic and financial categories 2. Be able to prepare presentations in the PP 3. Possess basic skills in working with the legal framework, public speeches.

As a result of studying the course, an understanding of theoretical concepts of building tax systems and taxation and practical skills of calculating tax liabilities for their use in further practice, knowledge of the role and place of taxes in the distribution and redistribution of GDP is important for decision-making in public finance and and in the financial and economic activities of enterprises. The following main topics are considered: theoretical principles of taxation, taxes on income and profits, property taxes, domestic taxes on consumption, rent payments, other taxes and tax planning

Lecture, seminar, independent work

1. Survey and problem solving (RN 1; 2.1-2.3; 3; 4) - 10 points / 6 points; 2. Performing practical exercises - 10 points / 6 points 3. Individual research task (RN 1; 2.1-2.2; 3.2; 4) - 10 points / 6 points; 4. Test work №1 (topics 1-4) and №2 (topics 5-14) - 2 * 15 points = 30 points / 2 * 15 points = 30 points / 18 points (PH 1; 2.1-2.2; 3; 4)

Ukrainiane