Vadym hetman kyiv national economic university

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 to repay 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
Lesson 9.
Topic: Tax inspections’ examination activities in the field of consumption taxes

1. 
   Office verification (desk audit) of VAT returns
   
2. 
   Documentary verification of tax liabilities
   
3. 
   Documentary verification of the tax credit
   

Lesson 10.
Topic: The control over calculation correctness and timeliness of payment of the profit tax to the budget

1. 
   Documentary verification of revenues taken into determination of taxable income
   
2. 
   Documentary verification of expenses taken into determination of taxable income
   
3. 
   Validation of depreciation
   

Lesson 11.
Business game
Topic:Tax authorities control activities in the field of individuals’ income tax


5. SELF-STUDY ASSIGNMENTS

Self-study assignments on the subject "Tax management" includes the following forms:

1. 
   Learning theoretical foundations listened in the lecture material. Students make it independently in extracurricular time;
   
2. 
   Studying and learning basic and additional literature, laws and regulatory acts. Students make it independently in extracurricular time according to the schedule of classes (consultations);
   
3. 
   Students’ training for classes (workshops, consultations). Students make it themselvesaccording to class schedules (consultations);
   
4. 
   Preparing for a test (module). Students make it independently according to class schedules (consultations);
   
5. 
   Individual performance in practical tasks.
   
6. 
   Performing calculation tasks, preparing for the conversation circle. Students make it independently according to class schedules (consultations).
   

The teacher gives guidelines of the science for the study in classroom, formulates questions for each topic that should be done by the student.
On the consultation, the teacher introduces the list of test questions proposed for modular control to the students. The teacher also gives requirements for test questions’ answers providing in written form. The teacher checks the correctness of the calculation tasks, explains controversial issues, referring to current legislation. All incomprehensibleto students questions are solved on the consultation.