A result of studying the module student must:
- patterns and historical stages of development of the theory and practice of taxation;
- primary categorical-conceptual apparatus of the theory of taxation;
- principles of taxes and tax systems.
Be able to:
- analyze economic and financial phenomena and to determine their impact and connection with taxation;
- to determine the type of tax policy of the state;
-identify tax problems in the analysis of concrete economic situations or phenomena;
- independently handle legislative and normative documents regulating the application of a tax collection.

-prerequisite: "History of accounting, analysis and audit";
- corequisite: "Tax planning".

Historical stages of taxation development. History of the development of theories and principles of taxation. Formation and evolution of the doctrine of taxes. Characteristics of taxes in the European Union. Development of the tax system of Ukraine. Formation and development of taxation of corporate profits in Ukraine. Evolution of VAT in Ukraine. Formation and development of a implified taxation system in Ukraine.

1. Податковий кодекс України № 2755 –VI від 02.12.2010.
2. Ярошенко Ф. О. Історія податків та оподаткування в Україні: навч. посіб. для студ. вищ. навч. закл. / Ф. О. Ярошенко, В. В. Павленко, В. П. Павленко; за заг. ред. А. М. Подоляки. — К. : ДП «Вид. дім «Персонал», 2012. — 416 с.
3. Нечай Н. В. Нариси з історії оподаткування. — К.: Вісник податкової служби України, 2002. — 144 с.

- Current control (30%): oral questioning, implementation of calculation tasks is on practical employments, writing testing; writing control work.
- Final control (70%): semester test (written and oral component).