School of Public Law

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Publications

Book

Global Food Value Chains and Competition Law

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

Cambridge: Cambridge University Press, 2022.

Article

IT Giants vs. states in human rights regulation in digital space: a comparative review

Vinogradov V., Chambas E.

A&C - Revista de Direito Administrativo & Constitucional, Brasil. 2024. Vol. 24. No. 98. P. 11-38.

Book chapter

The effectiveness of local governments in the context of a unified system of public authority

Тагиев Э. С.

In bk.: Муниципальная власть в современном мире. Сборник материалов научно-практического форума. M.: 2023. P. 255-257.

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:: Elective course

When:: 2 year, 4 module

Instructor

Непомнящих Евгений Владимирович

Full Syllabus Ask Question

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

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

Tax Systems and Administration
Introduction to Tax Systems
Advanced Income Tax
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

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

Authors

Толкачев Иван Владимирович

The Art of Tax Planning