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Entities Taxation

Major: Finance, Banking and Insurance
Code of Subject: 7.072.01.E.30
Credits: 6
Department: Finance
Lecturer: Ph.D. Synyutka Nataliya Gennadijvna
Semester: 3 семестр
Mode of Study: денна
Learning outcomes:
knowledge:
- the specifics of taxation for different areas: banking institutions, insurance companies, small businesses and entrepreneurs
- Settlements amounts of tax payments and tax model selection, knowledge of basic methods of optimizing the tax burden.
- Possession of methods of control over the circulation of cash.
- currency transactions.
- of modern methods of formation of tax returns (electronic cabinet taxpayer), it cameral checks and electronic channels for filing statements to tax departments.
- Knowledge about tax evasion to prevent their use.
Required prior and related subjects:
Finance, Finance of Enterprices, Tax Management, Taxation
Summary of the subject:
legal basis of the concepts of "business", "business entity" -Taxation of bank and insurance activities - The system of currency regulation and currency control - Taxation of non-residents - Taxation of transactions with related parties - A simplified system of taxation, accounting and reporting of small business - Taxation of investors during the execution of production sharing agreements - Regulation of cash payment - Electronic cabinet, taxpayer keys (digital signature)
Recommended Books:
1. Паранчук С.В., Мороз А.С., Червінська О.С., Синютка Н.Г. Податковий менеджмент. Навчальний посібник. – Львів: Вид. Н.У. “Львівська політехніка”, 2017. – 296 с.
2. Хомутенко В.П., Луценко І.С. Оподаткування суб‘єктів господарювання. Навчальний посібник. – Одеса: «ВМВ», 2014. - 418c.
3. Актуальні питання теорії та практики митної справи : монографія за заг. ред. І. Г. Бережнюка. – Хмельницький : ПП Мельник А.А., 2013. – 428 с.
4. Податковий Кодекс від 02.12.2010р. № 2755 – YІ (зі змінами та доповненнями)

Assessment methods and criteria:
Current control: laboratory exercises and tests; Final control: control examination.
Current control 30 points, 70 points examination control.