A result of studying the module student must:
- Know the methodological bases of tax accounting for major functional areas, as well as the basic principles of formation of tax reporting organization of tax accounting at the enterprises of all forms of ownership
- Be able to record business transactions in accordance with the requirements of tax legislation and to compile information about the objects of accounting in tax reporting

-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. Яструбський М.Я. Облік і звітність в оподаткуванні / М.Я. Яструбський, Л.М. Лучишин, Н.І. Римарська. Львів: Видавництво Львівської політехніки, 2013. – 376 с.
2. Податковий кодекс України.
3. Вісник Державної фіскальної служби України, 2018.
4. Все про бухгалтерський облік, 2018.

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