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Tax and customs control

Major: Accounting and Taxation
Code of Subject: 6.071.02.E.95
Credits: 5
Department: Accounting and Analysis
Lecturer: Ph.D. in Economics, associate professor Voskalo Natalia Mykolaivna
Semester: 7 семестр
Mode of Study: денна
Learning outcomes:
Be able to process information on the amount of assessed and paid taxes in the accounting system, to prepare information for the formation of tax reporting
Required prior and related subjects:
-prerequisite:
- The tax system
- Tax reporting
-co-requisite:
- Tax and customs control
Summary of the subject:
Calculations on taxation of results of activity of legal entities on the general and simplified systems of the taxation. Calculations on taxation of results of activity of physical persons of businessmen on the general and simplified systems of the taxation. Calculations for income taxation of employees. Value added tax calculations. Excise tax calculations. Environmental tax calculations. Payments for rent. Calculations of property tax.
Recommended Books:
1. Hetmantsev D.O., Forsiuk V.L., Fedchyshyn Yu.A., Lavrekha Yu.M. Nepriame opodatkuvannia: pravova sutnist ta administruvannia : nauk. prakt. Posib. / D.O. Hetmantsev, V.L. Forsiuk, Yu.A Fedchyshyn, Yu.M.Lavrekha. – 2-he vyd., pererob. i dopov. – K: Yurinkom Inter, 2016, 592 s.
2. Hetmantsev D.O., Musiichuk I.M., Shyshkanov O.A., Shamrai O.V. Priame realne opodatkuvannia: pravova sutnist ta administruvannia : nauk. prakt. Posib. / D.O. Hetmantsev, I.M. Musiichuk, O.A. Shyshkanov, O.V. Shamrai. – K: Yurinkom Inter, 2014, 336 s.
3. Ivanov Yu. B. Podatkovyi oblik ta zvitnist : pidruchnyk /
Yu. B. Ivanov, V. V. Karpova, O. Ye. Naidenko. – K. : Znannia, 2011. – 710 s.
4. Podatkovyi kodeks Ukrainy [Elektronnyi resurs]. – Rezhym dostupu: http://zakon2.rada.gov.ua/laws/show/2755-17
Assessment methods and criteria:
- Current control (30%): oral questioning, work in the practice;
- Final control (70%): semester control (written and oral component).