1. Profound knowledge of the theoretic-conceptual framework for taxation of foreign economic activity.
2. In-depth knowledge of key types of taxes (duties, excise duty, value added tax) and their functions in the field of foreign economic activity.
3. In-depth knowledge of the types of customs duties.
4. Ability to conduct taxation of export and import operations.
5. Reasonable knowledge of the procedure for VAT refunds in export operations, as well as the payment of taxes and fees when applying the “temporary import”, “temporary export”, “transit” customs regimes.
6. The ability to ensure the taxation of transactions with the customer-supplied raw materials: in the customs territory of Ukraine and abroad.
7. Profoundly understand the key principles of taxation in the duty-free mode.
7. Ability to work with international treaties for the avoidance of double taxation.
8. The ability to own and effectively apply the methods of optimizing tax payments in the field of foreign economic activity of enterprises in Ukraine.

Prerequisites:
- Management;
- Foreign Economic Activities of Enterprises;
- Customs Business
Corequisites:
- Budgeting of foreign economic activities;
- International lending and foreign exchange regulation of foreign economic activity

The content and principles of taxation of foreign economic activity. Key types of taxes and their functions in the field of foreign economic activity. Duty: nature, types, order of accrual. Customs fees: appointment, types, collection procedure. A single fee charged at checkpoints across the state border of Ukraine. Excise duty: purpose, conditions of recovery and methods of calculation. Value Added Tax: Essence, Accrual Conditions, and Particularities of Recovery. Features of taxation of export and import operations. The procedure for reimbursing VAT on export operations. Payment of taxes and fees when applying the customs regimes “temporary import”, “temporary export”, “transit”. Taxation of operations with raw material: on the customs territory of Ukraine and abroad. Free customs zone: the essence and features of the operation. Key aspects of duty-free shopping. Taxation of income of non-residents. International treaties for the avoidance of double taxation. Varieties of benefits within the taxation of foreign trade in Ukraine. Ways to optimize tax payments in the field of foreign economic activity of enterprises in Ukraine.

1. Податковий кодекс України № 2755-17 від 02.12.2010 р. [Електронний ресурс]. – Режим доступу: http://www.zakon.gov.rada5.ua.;
2. Митний кодекс України № 4495-VI від 13.03.2012 р. [Електронний ресурс]. – Режим доступу: http://www.zakon.gov.rada5.ua.
3. Закон України «Про Митний тариф України» № № 584-VII від 19.09.2013 р. [Електронний ресурс]. – Режим доступу: http://www.zakon.gov.rada5.ua.
4. Трусов О. Довідник ЗЕДівця. – 2-ге вид., перероб. і доп. – Х.: Фактор, 2008. – 656 с.
5. Тюріна Н.М. Зовнішньоекономічна діяльність підприємства: навч. Посібник / Н.М. Тюріна, Н.С. Карвацка. – К.: «Центр учбової літератури», 2013. – 408с.
6. Чернишова Л.О. Зовнішньоекономічна діяльність підприємства: практикум: навч. Посібник / Л.О. Чернишова, В.О. Козуб, Л.Л. Носач, К.Ю. Величко, О.І. Печенка. – Х.: «Видавництво «Форт», 2017. – 238 с.

Current control (40 points): practical classes (15 points), laboratory works (25 points);
Final control (60 points): written component (40 points); oral component (20 points)

As a result of the coursework, the student should have the theoretical foundations and practical skills for conducting operations in the field of taxation of foreign economic operations of individuals and legal entities, and the specifics of optimizing tax payments of subjects of foreign economic activity.

- Accounting for foreign operations;
- Accounting in foreign countries;

Calculate the main types of export-import operations; read financial statements; use a variety of methods of analysis of information, organize the implementation of enterprise financial obligations to the budget and off-budget funds in the case of foreign economic activity.

1.Боровик С., Угоди про уникнення подвійного оподаткування доходів та майна —
запорука стабільності іноземних інвестицій [Електронний ресурс]. – Режим доступу:
http:// pravoznavec.com.ua/period/chapter/2/19/573
2.Герасименко П. Податок на прибуток – чинник стимулювання економіки? // Стаття від
19.04.2011р. - [Електронний ресурс].- Офіційний сайт ВРУ. – Режим доступу: http://
z a x i d . n e t / h o m e / s h o w S i n g l e N e w s . d o ?
podatok_na_pributok__chinnik_stimulyuvannya_ekonomiki&objectId=1127412
3,Голов С.Ф., Костюченко В.М. Бухгалтерський облік за міжнародними стандартами:
приклади та коментарі. Практичний посібник. – К.: Лібра, 2001. – 840с.
4,Дєєва Н.М., Редіна Н.І. та ін. Оподаткування в Україні. - Навчальний посібник. / За ред.
Н. І. Редіної. - К.: Центр учбової літератури, 2009. - 544 с.

Thematic content: 40%; Making work: 20%; Verbal component: 40%.