Vadym hetman kyiv national economic university

Topic 2. Planning and forecasting of taxes and fees

The nature, content and objectives of planning and forecasting tax revenues. Methods of planning and forecasting tax revenues: multi-dimensional statistical analysis (multivariate statistical analysis), correlation and regression analysis, interpolation and approximation of data, simulation techniques, linear and non-linear programming techniques, expert methods (the delphi method).

Stages of tax forecasting and planning process. Major macroeconomic and social development indicators used in the process of tax forecasting and planning. Factors influencing on the process of tax forecasting and planning.
The meaning of "tax capacity". Indicators of income: produced income, earned income, the average income per capita. The total taxable resources. Income relative taxes.
The calculation of the tax base and forecasting of specific taxes and fees.
Topic 3. Tax risk management

The meaning of "tax risk". Causes of the tax risk. Objective needed to develop tax risk. Types of fiscal tax risk. Quantitative assessment of the tax risk.

Contents of managing tax risk. Principles of managing tax risk. Stages of managing tax risk.
Method describing tax risks. Simple and complex risk. Identification of tax risk. Groups of risks.
Methods of eliminating tax risks. Relationships between the State Fiscal Service and reliable payers. Stages of work with risky and unreliable payers. Work with new payers.
Desk risks. Desk risks identification.
Topic 4. Tax accounting

The content and objectives of tax accounting. Constituents of tax accounting.

Tax records, their relationship with the financial accounting system. Accounts of the tax bookkeeping.
Primary VAT accounting. Registration of tax invoice. Displaying VAT in books of sale and purchase goods. Correspondence accounts of VAT. The method of preparation VAT reports.
Features of determining taxable income. The procedure of determining revenues and their constituent parts. Revenues not included in taxable income. Stages of income accounting. Organization of taxpayers’ analytical cost accounting. Constituents of the costs and procedure of their registration. Expenses not taken into account determining taxable income. Accounting depreciation. Features of the taxation of certain types of transactions. Filling the declaration of income tax of legal entities.
Accounting and preparing report of personal income tax.
Accounting and preparing report of property taxes.
Accounting resources fees.
Analytical accounting and preparing payments of other taxes and fees.