A result of studying the module student must:
- have the ability to solve complex specialized problems and practical problems during professional activity in the field of accounting, auditing and taxation or in the process of study, which involves the application of theories and methods of economic science and is characterized by complexity and uncertainty;
- apply knowledge of law and tax legislation in the practical activity of business entities

-prerequisite: «Financial accounting I», «Financial accounting II».
-co-requisite: «Enterprise reporting», «Audit»

Legislative base and normative documents, defining the rules of tax accounting. Account of the special tax regimes. The simplified system of taxation, accounting and reporting. A single tax. ERUs for single tax payers. Local taxes and fees. A tax on property. The accounting and reporting of national taxes and duties. Accounting for the value added tax. The system of electronic VAT administration. VAT reporting, the procedure for drawing up the Declaration. Analytical accounting of tax liabilities for VAT. Accounting and reporting of income tax. Records of income and expenditure transactions of a particular type. Income and expenses in foreign currency transactions. Export operations: financial and tax accounting. The order of formation and submission of tax reporting on income tax, its adjustment. Tax accounting and tax reporting on personal income. Accounting for value added tax. Electronic administration of the excise tax. Rental fee. The integration of environmental tax. Payers of the tax. The objects and the tax base. The rate of the tax. The order of calculation and payment. Settlements with the budget and reporting. Duty. Payers of the tax. The objects and the tax base. The rate of the tax. The order of calculation and payment. Settlements with the budget and reporting.

1. Yastrubsky M.Ya. Accounting and reporting in taxation / M.Ya. Yastrubsky, LM Luchyshyn, NI Rimarsky Lviv: Publishing House of Lviv Polytechnic, 2013. - 376 pp.
2. The Tax Code of Ukraine.
3. Bulletin of the State fiscal service of Ukraine, 2019.
4. All about accounting, 2019.

- Current control (30%): oral questioning, work in the practice, performance of calculation and graphic work;
- Final control (70%): semester control (written component)