Vadym hetman kyiv national economic university

Topic: Taxpayers’ registration. Accounting of taxrevenue. Management of tax paying process

1. 
   The registration of taxpayers - legal entities
   
2. 
   The registration of taxpayers – individuals
   
3. 
   The registration of VAT taxpayers
   
4. 
   The theoretical basis of the tax paying process
   
5. 
   The procedure for approval of tax liabilities
   
6. 
   The order of conducting personal taxpayers’ accounts
   
7. 
   Delay and deferral of taxpayers’ liabilities
   

Lecture 6
Lecture-discussion
Topic: Management of tax debt

1. 
   The concept and status of tax debt
   
2. 
   The order of imposition of fine. The sources of repayment of the tax debt and penalties
   
3. 
   Tax lien
   
4. 
   Sale of assets for repaying the tax debt
   
5. 
   Features of repaying tax debt in the process of taxpayers liquidation and reorganization
   
6. 
   Tax manager and his duties in the management of tax debt
   

Lecture 7
Lecture-discussion
Topic: The theoretical basis of tax control

1. 
   The nature, content and necessity of the tax control
   
2. 
   Forms, methods and principles of tax control
   
3. 
   The classification of verifications providing by tax authorities
   
4. 
   Organization and stages of carrying out comprehensive documentary checks
   

Lecture 8
The lecture- dialogue


Topic: Tax inspections’ examination activities in the field of consumption taxes

1. 
   Advance verification of VAT returns
   
2. 
   Documentary verification of the calculation correctness and timely payment of VAT to the budget:
   

а) verification of tax liabilities;
b) verification of tax credit;
c) validity of VAT exemptions.

3. 
   Verify calculations of the excise tax