The Art of Tax Planning

2023/2024

Учебный год

ENG

Обучение ведется на английском языке

3

Кредиты

Кто читает:

Департамент публичного права

Статус:

Маго-лего

Когда читается:

3 модуль

Преподаватель

Евдокимов Андрей Николаевич

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

• 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