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Tax Management

Major: Finance, Banking and Insurance
Code of Subject: 7.072.00.O.1
Credits: 6
Department: Finance
Lecturer: Associate Professor S.V. Paranchuk
Semester: 1 семестр
Mode of Study: денна
Learning outcomes:
1. Know the tax function as a source providing state funds to finance spending.
2. Know the methods, forms and methods of taxation of taxpayers and the authorities.
3. Know the nature of tax administration.
4. To be able to assess the capacity of the tax system.
5. Know the forms and methods of taxation process automation.
6. Know the principles and methods of tax control work.
7. Examine sources of tax debt and, if necessary, use the installment and deferred liabilities.
Required prior and related subjects:
The budget system
The tax system
Summary of the subject:
Discipline "Tax Management" examines the order of administration taxes, tax payments of entities, taxpayers and the regulatory authorities (state tax and customs services) and procedures for monitoring compliance with the tax law (Tax Code of Ukraine) and laws on customs (customs Code of Ukraine), responsible taxpayers for violation of tax and customs legislation, regulatory authorities taking measures to ensure repayment of the tax payers of debt from certain taxes, fees, fees.
Recommended Books:
1. Закон України «Про податковий кодекс України» від 02.12.2010р. №2755-VI із змінами, внесеними законами України від 02.12.2010р. №2756-VI, від 24.12.2015р. №909-VIII, від 31.06.2016р. №1389-VIII.
2. Паранчук С. В. Податковий менеджмент. Навчальний посібник / С. В. Паранчук, А. С. Мороз, О. С. Червінська,
Н .Г. Синютка. Львів. Вид-во Львівської політехніки, 2017. – 294с.
Assessment methods and criteria:
Exam