Infopaket

International tax management

ВБ1.2.1

Вибіркова дисципліна для ОП

Second

2021/2022

5 Semester

3

To understand the basics of accounting, accounting for foreign economic activity; general legal principles of regulation of tax policy and tax systems; logical and philosophical methods and elementary approaches to analysis in the system of economic sciences; socio-economic and political-legal aspects of state regulation at the international, regional and national levels; logical and philosophical methods. Be able to optimize taxes by monitoring the legislation and financial condition of the enterprise; to be guided in the sphere of the current legislation in the field of accounting; summarize, systematize, analyse financial and economic indicators; argue their own point of view, using logical-logical, general philosophical and specific methods of analysis and evaluation of economic phenomena. Have basic skills in analysing the tax system, financial documents and current legislation.

External form

Knowledge of the basics of accounting, accounting for foreign economic activity; general legal principles of regulation of tax policy and tax systems; logical and philosophical methods and elementary approaches to analysis in the system of economic sciences; socio-economic and political-legal aspects of state regulation at the international, regional and national levels; logical and philosophical methods. Be able to optimize taxes by monitoring the legislation and financial condition of the enterprise; to be guided in the sphere of the current legislation in the field of accounting; summarize, systematize, analyse financial and economic indicators; argue their own point of view, using logical-logical, general philosophical and specific methods of analysis and evaluation of economic phenomena. Have basic skills in analysing the tax system, financial documents and current legislation.

Thematic plan of the discipline: 1. Content and functions of international tax management 2. The economic essence of taxes and their role in modern society 3. Tax systems and tax policy of the state 4. Tax planning in modern business

Lectures, seminars

The control is carried out according to the modular rating system. The score is calculated by the cumulative system. Two modular tests are evaluated at 25 points each. Completion of tasks of independent work - 10 points. The maximum number of points obtained during the semester is 60. The critical minimum access to the exam is 20 points. The recommended minimum access to the exam is 36 points. If the student has not scored the recommended minimum score during the semester, practice is carried out according to a pre-agreed individual schedule in the form of writing a modular test of increased complexity. The exam takes the form of solving test tasks and practical tasks. It is estimated at a maximum of 40 points.

Ukrainian