A result of studying the module student must: follow and discuss the newest trends in modern economics; select and plan business decisions; decide practical problems in business environment; know the nature of the tax system of international economic activity of the enterprise; to optimize the tax system of enterprises; use the legal and normative basis of taxation of international economic activities.

prerequisite: "International economic relationships"; co-requisite: "International strategies of economic development"

The essence and basic principles of taxation of international economic activities, features of the taxation of certain types of international economic activities, VAT refunds and tax credits of international economic activities, customs payments in the tax system of international economic activities, accrual and payment of excise tax, taxation of goods exchange transactions (barter).

1. Податковий Кодекс України від 02.12.2010р., № 2755-6 (ст.161).- [Електронний ресурс]. – Режим доступу: http://rada.gov.ua.
2. Albanesi, Stefania (2006). “Optimal Taxation of Entrepreneurial Capital with Private Information,” NBER Working Paper 12419, March.
3. Ramsey, Frank. (1927). "A Contribution to the Theory of Taxation," Economic Journal, 37, (March), 47-61.
4. Wagner A. Finance. D. 2:1883 – S. 304.

Current control (100%): labor works (30%), testing (50%), oral questioning (20%)

A result of studying the module student must: follow and discuss the newest trends in modern economics; select and plan business decisions; decide practical problems in business environment; know the nature of the tax system of international economic activity of the enterprise; to optimize the tax system of enterprises; use the legal and normative basis of taxation of international economic activities.

prerequisite: "International economic relationships"; co-requisite: "International strategies of economic development"

The essence and basic principles of taxation of international economic activities, features of the taxation of certain types of international economic activities, VAT refunds and tax credits of international economic activities, customs payments in the tax system of international economic activities, accrual and payment of excise tax, taxation of goods exchange transactions (barter).

1. Податковий Кодекс України від 02.12.2010р., № 2755-6 (ст.161).- [Електронний ресурс]. – Режим доступу: http://rada.gov.ua.
2. Albanesi, Stefania (2006). “Optimal Taxation of Entrepreneurial Capital with Private Information,” NBER Working Paper 12419, March.
3. Ramsey, Frank. (1927). "A Contribution to the Theory of Taxation," Economic Journal, 37, (March), 47-61.
4. Wagner A. Finance. D. 2:1883 – S. 304.

Current control (100%): labor works (30%), testing (50%), oral questioning (20%)