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

-prerequisite:
- The tax system
- Tax reporting
-co-requisite:
- Tax and customs control

Conceptual basis of tax payments in the company. Calculation of income tax. Payments to tax on personal income and single social contribution. The calculations of value added tax. Payments to the excise tax. Payments to the environmental tax. Payments to rent. Calculations on property tax. Payments for taxes under the simplified system of taxation.

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

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