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Tax Management

2021/2022
Учебный год
ENG
Обучение ведется на английском языке
4
Кредиты
Статус:
Курс по выбору
Когда читается:
1-й курс, 3, 4 модуль

Преподаватель

Course Syllabus

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

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

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
  • 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

Course Contents

  • Topic 1. Tax and taxation: fundamentals
  • Topic 2. Corporate income taxation
  • Topic 3. Corporate taxation
  • Topic 4. Individual taxation
  • Topic 5. Tax planning on the corporate level
  • Topic 6. Planning specific types of corporate taxes.
Assessment Elements

Assessment Elements

  • non-blocking Written papers
  • non-blocking Home assignments
  • non-blocking Seminar participation
  • non-blocking Exam
Interim Assessment

Interim Assessment

  • 2021/2022 4th module
    0.1 * Seminar participation + 0.2 * Written papers + 0.2 * Home assignments + 0.5 * Exam
Bibliography

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
  • Мельничук М.В. и др - TAXES AND TAXATION / Английский язык. Налоги и налогообложение. (Бакалавриат). Учебное пособие - КноРус - 2019 - 192с. - ISBN: 978-5-406-06924-0 - Текст электронный // ЭБС BOOKRU - URL: https://book.ru/book/932001
  • Пансков В. Г. - НАЛОГИ И НАЛОГООБЛОЖЕНИЕ 6-е изд., пер. и доп. Учебник и практикум для прикладного бакалавриата - М.:Издательство Юрайт - 2019 - 436с. - ISBN: 978-5-534-06064-5 - Текст электронный // ЭБС ЮРАЙТ - URL: https://urait.ru/book/nalogi-i-nalogooblozhenie-431769

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
  • Варламова А.И., Дигтяр О.Ю., Мельничук М.В., Осипова В.М. - Английский язык. Налоги и налогообложение=TAXES AND TAXATION. (Бакалавриат) - КноРус - 2020 - 192с. - ISBN: 978-5-406-07589-0 - Текст электронный // ЭБС BOOKRU - URL: https://book.ru/book/933500