Vadym hetman kyiv national economic university

Topic 7.Management of tax debt

The concept of tax debt (arrears). Types and status of tax debt. Fine. Beginning term of charging penalties. Expiration of charging penalties. Size of fines. Algorithm of calculating fines. Banks responsibility. Sources payment of tax liabilities and tax debt payer.

Contents of a tax lien. The cases of the right tax pledge. Registration tax pledge. Protecting the interests of creditors in the event of a tax lien. The order of operations consistent harmonization assets. The suspension of the tax pledge. Tax surety. Restrictions on the use of tax lien.
The concept of administrative detention assets. Types of administrative arrest of assets. The application of administrative detention assets. Suspension of the administrative arrest of assets. Sales of assets been under tax lien. Write-offs and tax debt installment.
Repayment of the tax debt and public utilities. Repayment of the tax debt in case of liquidation of the taxpayer. Repayment of the tax debt in the reorganization of the payer.
The tax amnesty. Tax write off bad debt.
The procedure of assisting in the recovery of tax debt in international relations.
Module 2. Topics 8-15


Topic 8. The theoretical basis of tax control

The nature, content and objectives of tax control. The functions of tax control. Sources of information for tax control. Forms and methods of tax control.

Principles of tax control. The classification of verifications and their characteristics.
Office verification (desk audit). Common approaches and principles of the office verification.
Documentary verification. Scheduled and unscheduled documentary inspections, frequency and conditions of their implementation. Procedure of the actual verification. Materials that are grounds for findings during inspections. Examination during the tax control. The procedure of granting taxpayers’ documents during the inspection. Registration of the inspection results.
Typical infringement in the field of taxation. The role of tax control in improving tax legislation and mobilizing tax revenues.