Кто читает:: Департамент финансов

Статус:: Курс обязательный

Когда читается:: 3-й курс, 1 модуль

Преподаватели

Лодягин Борис Алексеевич

Назарова Варвара Вадимовна

Яскевич Елена Владимировна

Full Syllabus Ask Question

Abstract

The effectiveness of tax planning is defined by the amount of tax burden that falls on a business. The process of bringing the tax situation of an economic entity to the optimal state in terms of its tax burden is called tax optimization. To be an effective tool for financial and tax management, tools and algorithms of optimization calculations should correspond to the current state tax system.

Learning Objectives

• The key purpose of the course is to provide theoretical knowledge in the field of tax planning; to provide, master and reinforce skills in calculating tax savings and in applying methods of tax planning in companies and financial institutions; to form system-related and professional competences. The objectives of the course are to study the theoretical framework of Russian and international corporate taxation, to introduce methods of tax accounting and planning, to obtain competences in assessment and optimization of a company's taxation system, to obtain skills in the administration of the international corporate taxation system. The objectives include developing students' ability to competently use the obtained theoretical and practical knowledge in order to assess a company's tax risks, to calculate tax liabilities and to organize the process of effective corporate tax planning.

Expected Learning Outcomes

• Calculate the need for external financing and justify the sources of its receipt in order to optimize taxes Build a forecasted model of tax liabilities. Calculate the tax burden of the company, identify all tax liabilities
• Interpret the information obtained during the study of literature, the practice of companies Justify the structure of tax policy Calculate the need for external financing and justify the sources of its receipt in order to optimize taxes Build a forecasted model of tax liabilities.
• Selection of the company's accounting and tax policy, adoption of financial decisions, selection of taxation regimes that enhance the efficiency of the company To apply scientific methods and methods of activity in the conduct of their own research
• Selection of the company's accounting and tax policy, adoption of financial decisions, selection of taxation regimes that enhance the efficiency of the company To apply scientific methods and methods of activity in the conduct of their own research Interpret the information obtained during the study of literature, the practice of companies Justify the structure of tax policy
• Selection of the company's accounting and tax policy, adoption of financial decisions, selection of taxation regimes that enhance the efficiency of the companyBuild a forecasted model of tax liabilities. Calculate the tax burden of the company, identify all tax liabilities

Course Contents

1. The Russian tax system and its administration
2. Value added tax
3. Corporate profits tax liabilities
4. Corporate profits tax liabilities. Deffered tax
5. Personal income tax
6. Social Security

Assessment Elements

Assessment of activity at the seminars
Quizz on topics 1 - 4
Final Exam

Interim Assessment

2025/2026 1st module
0.2 * Assessment of activity at the seminars + 0.6 * Final Exam + 0.2 * Quizz on topics 1 - 4

Bibliography

Recommended Core Bibliography

Brabazon, M. (2019). International Taxation of Trust Income : Principles, Planning and Design. Cambridge, United Kingdom: Cambridge University Press. Retrieved from http://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=edsebk&AN=2091116
Ulrich Schreiber. (2013). International Company Taxation. Springer. Retrieved from http://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=edsrep&AN=edsrep.b.spr.sptbec.978.3.642.36306.1
Варламова, А. И., Английский язык: Налоги и налогообложение=TAXES AND TAXATION : учебник / А. И. Варламова, О. Ю. Дигтяр, М. В. Мельничук, В. М. Осипова. — Москва : КноРус, 2019. — 192 с. — ISBN 978-5-406-06924-0. — URL: https://book.ru/book/932001 (дата обращения: 04.07.2025). — Текст : электронный.
Пансков, В. Г. Налоги и налогообложение. Практикум : учебное пособие для вузов / В. Г. Пансков, Т. А. Левочкина. — Москва : Издательство Юрайт, 2024. — 319 с. — (Высшее образование). — ISBN 978-5-9916-5292-6. — Текст : электронный // Образовательная платформа Юрайт [сайт]. — URL: https://urait.ru/bcode/536267 (дата обращения: 04.07.2025).

Recommended Additional Bibliography

Posthuma, R. A., Campion, M. C., Masimova, M., & Campion, M. A. (2013). A High Performance Work Practices Taxonomy: Integrating the Literature and Directing Future Research. Journal of Management, 39(5), 1184–1220. https://doi.org/10.1177/0149206313478184
Samuelson, P. (2019). Legally Speaking Questioning a New Intellectual Property Right for Press Publishers: Considering the implications of the “link tax” provision of the proposed EU Directive for the Digital Single Market for traditional press publishers. Communications of the ACM, 62(3), 20–23. https://doi.org/10.1145/3306610

Authors

SOLOVEVA EKATERINA EVGENEVNA
Nazarova Varvara Vadimovna

Бакалаврская программа «Международный бакалавриат по бизнесу и экономике»

Стратегический партнер

Контакты

Taxes