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Regular version of the site
Contacts

3 Bolshoy Trekhsvyatitelsky Pereulok, room 326
Phone: 8 (495) 7729590,
ext. 23040
 

Administration
School Head Vadim Vinogradov
Deputy Head Larisa Soldatova
Manager Alfia Taktarova
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

The Art of Tax Planning

2023/2024
Academic Year
ENG
Instruction in English
3
ECTS credits
Delivered by:
School of Public Law
Type:
Mago-Lego
When:
3 module

Instructor

Jewdokimow, Andrzej

Jewdokimow, Andrzej

Course 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

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

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

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

Assessment Elements

  • non-blocking Current control: tests during the course
  • non-blocking Intermediate control: interview with the teacher
Interim Assessment

Interim Assessment

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

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