School of Public Law

Regular version of the site

Publications

Book

Global Food Value Chains and Competition Law

Edited by: I. Lianos, A. Ivanov, D. Davis.

Cambridge: Cambridge University Press, 2022.

Article

Актуальные проблемы дифференциации в трудовом праве России

Batusova E. S.

Законодательство. 2023. No. 8. P. 25-33.

Book chapter

Russia: Legal Response to Covid-19

Khramova T. M.

In bk.: The Oxford Compendium of National Legal Responses to Covid-19. Oxford University Press, 2021.

Working paper

Fairness Meets Machine Learning: Searching For A Better Balance

Semenova E., Перевощикова Е. Ю., Ivanov A. et al.

Law. LAW. Высшая школа экономики, 2019

All publications

Delivered by:: School of Public Law

Type:: Mago-Lego

When:: 3 module

Instructor

Jewdokimow, Andrzej

Full Syllabus

Abstract

This course is elaborated to provide students the information and attainments which are necessary for understanding of basial categories of taxation for a vast variety of purposes from the optimization of an individual tax liabilities up to the formation of strategical financial decisions by a business owner. The course material is presented in online format, making it easy to refer back to key points and concepts as you go along.

Learning Objectives

study of the components of the financial planning of the organization, tax policy and the extent of measuring the tax burden

Expected Learning Outcomes

Interpret how taxes are collected and used by governments
Design tax policies that promote economic growth and social welfare
Explain principles of good tax administration practice
List the fundamental elements of modern tax administration systems
Discribe how tax systems can be used to promote social justice, reduce inequality, promote environmental sustainability

Course Contents

General Understanding of Tax Planning
Tax Planning Strategies for Individuals
Tax Planning Strategies for Businesses and Non-profit Organizations
Short Term Taxes
Direct Taxes
Basic and Management Accounting

Assessment Elements

Current control: tests during the course
Intermediate control: interview with the teacher

Interim Assessment

2023/2024 3rd module
0.3 * Current control: tests during the course + 0.7 * Intermediate control: interview with the teacher

Bibliography

Recommended Core Bibliography

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
Weiner, J. M. (2006). Company Tax Reform in the European Union : Guidance From the United States and Canada on Implementing Formulary Apportionment in the EU. New York, NY: Springer. Retrieved from http://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=edsebk&AN=155814

Recommended Additional Bibliography

Harris, P., & Oliver, D. (2010). International Commercial Tax. Cambridge University Press.
Tsilly Dagan. (2017). International Tax Policy : Between Competition and Cooperation. Cambridge: Cambridge University Press. Retrieved from http://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=edsebk&AN=1623695

The Art of Tax Planning