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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

2022/2023
Academic Year
ENG
Instruction in English
3
ECTS credits
Delivered by:
School of Public Law
Type:
Elective course
When:
2 year, 4 module

Instructor

Course Syllabus

Abstract

Course would held by: https://alison.com/course/tax-accounting-systems-and-administration Tax accounting is a unique accounting field specialising in preparing tax documents and giving advice to clients on matters of taxation. This course explores the UK tax accounting systems and administration and will examine the different types of tax laws in the UK. You will also review the structure of Her Majesty's Revenue and Customs (HMRC) and understand how they operate. Discover what a self-assessment tax return is, who needs to submit it and how it is done. Next, you will study the details of income tax, including all aspects of taxable income. Investigate other short-term and direct taxes such as the capital gain tax, value-added tax, corporation tax and insurance tax, assessing their significance in businesses and personal finance. Then you will be shown what details to include on your tax statement and why each matter. We will review different types of tax liabilities and tax payments to help strengthen your understanding of the intricacies of this field.
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

  • Tax Systems and Administration
  • Introduction to Tax Systems
  • Advanced Income Tax
  • 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

  • 2022/2023 4th module
    0.6 * Current control: tests during the course + 0.4 * 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