Vadym hetman kyiv national economic university

Module 1. Topics 1-7
Topic 1. Theoretical, legal and organizational basis of tax management	14	4	4	2	6
Topic 2. Planning and forecasting of taxes and fees	12	2	4	2	6
Topic 3. Tax risk management	8	2	2	2	4
Topic 4. Tax accounting	8	-	-	2	6
Topic 5. Taxpayers’ registration	6	1	2	2	4
Topic 6. Accounting of tax revenue. Management of tax paying process.	6	1	2	2	2
Topic 7. Management of tax debt	10	2	2	2	4
Module 2. Topics 8-15
Topic 8. The theoretical basis of tax control	6	2	-	2	4
Topic 9. Planning and organization of inspections	4	-	-	2	4
Topic 10. Tax inspections’ examination activities in the field of consumption taxes	9	2	2	2	6
Topic 11. The control of calculations correctness and payment timeliness of the profit tax to the budget	9	2	2	2	6
Topic 12. Tax authorities control activities in the field of individuals’ income tax	10	2	2	2	6
Topic 13. Control over the correctness of levying a single tax, resource, property and other obligatory payments	6	-	-	2	6
Topic 14. Customs control	4	-	-	2	4
Topic 15. Tax administration: foreign experience of theory and practice	6	-	-	2	6
Total:	150	20	22	30	74	4

3. CONTENTS OF THE scienceBY TOPICS


Module 1. Topics 1-7


Topic 1. Theoretical, legal and organizational basis of tax management

The concept of the tax management. The purpose and objectives of tax management. The subject and object of tax management as a unified management system, their relationship. The relationship of the essential characteristics of the taxes and basesfoundation of tax system and tax management.

The constituents of the tax-management. Legislative activity. Tax planning. Tax administration: accounting payers, revenue accounting, management of tax debt, advisory services to taxpayers, tax control.
The authorities of management in the field of taxation and their functions. Legislative and executive authorities. The bodies of operational management in the field of taxation. Bodies are not financial profile. Controlling and penalties bodies.
State Fiscal Service of Ukraine, its structure, status and subordination. Goals of State Fiscal Service. Functions of high, middle and low tiers. Rights of heads of State Fiscal Service and their deputies. The rights of tax officials. The duties and responsibilities of regulatory authorities officers.
Taxpayers, tax agents and representatives of the taxpayer. Rights and obligations of taxpayers. Responsibility of taxpayers. Types of responsibility for infringement in taxation law and other laws, which is entrusted to regulatory authorities. Terms of bringing to financial responsibility. Financial penalties for: violation of the established procedure of registration in regulatory agencies; violation of the terms and procedure for submitting information about opening or closing bank accounts; breach of procedure of providing information about individuals – taxpayers; failure or late filing of tax returns; violations rules of the simplified tax system; violation of tax payment rules; violation of the procedure for obtaining and using of trade patents; alienation of property under tax secure. Financial penalties in case of determining the amount of tax liability during the controlling process of supervisory authority. Administrative fines. Criminal responsibility.
Informational and analytical support of State Fiscal Service. Contents of tax information. Getting tax information by the State Tax Service. Processing and use tax information.
The main problems of fiscal services. The strategic direction of the tax service.
Coordination of regulatory authorities.
Automated control systems in the field of taxation.
The concept of legal regulation. Tax legislation of Ukraine. Basic principles of tax law. Tax Code: its scope. The tools support. Requirements for instructions. Tax advisory service. The effects of tax advice. Drawbacks of regulatory and legal framework.