Vadym hetman kyiv national economic university

Topic 14. Customs control

Customs clearance. Сustoms declaration (bill of entry). Declarant’s responsibilities. Definition heading. Determination of the country of origin. Methods of determining the customs value: according to the transaction price of goods imported at a transaction price for identical goods, according to the transaction price for similar products, based on subtracting value, based on adding value, backup method. Calculating the volume of duty. Transferring the volume of duty in the budget in time. Penalties.

Organization of the customs authorities for charging a single fee. The correctness of the calculation of the object of taxation. Charging fee for set rates. Transferring fee in the budget.
The procedure of calculation and payment of VAT and excise duty for importing goods.
Topic 15. Tax administration: foreign experience of theory and practice

The scope and method of fiscal administration. The subject of the origin of the fiscal and administrative science. Management and administration: identification of concepts. Tax Compliance as a factor of administration. Research methods of taxes’ administration. The theoretical argumentationof fiscal administration.

Background and preconditions of tax administration. Cameralistic – the historical basis of fiscal administration. Institutional principles of tax administration. The administrative State. State Tax. Fiscal and administrative criteria for the tax system.
The relationship between tax policy and administration. The role of policy in the fiscal administration. The mission of civil society. The factor of corruption in the field of taxation.
Technologies of administration of major taxes. The subjective scope of fiscal administration. The organizational structure of tax administrations. The administration of the tax on individual incomes. Administration of income tax. Administration of VAT. The administration of the inheritance tax and gift tax. Control of fulfillment of tax liabilities. The responsibility for fulfillment of tax obligations. Trends in theory and practice of fiscal administration.
Ethics and tax culture. The factor of ethics in tax administration. Anticorruption nature of the tax culture. The concept of tax culture. Taxpayers’ culture dominants. Challenges and metamorphosis of tax culture.