Магистратура
2025/2026
Налогообложение: принципы и практики
Статус:
Курс по выбору (Корпоративные финансы)
Где читается:
Факультет экономических наук
Когда читается:
1-й курс, 4 модуль
Охват аудитории:
для своего кампуса
Язык:
английский
Кредиты:
3
Контактные часы:
32
Course Syllabus
Abstract
The course is focused on the principles of the tax systems of developed and developing countries and different beneficial taxation regimes available to the entrepreneurs. The students will study approaches to the calculation of a tax burden, the tax accountancy specific aspects. Different types of business entities (such as LLCs, JSCs, PJSCs, CJSCs, cooperatives, sole proprietor and etc.) and their pros and cons, including certain aspects of the responsibility of the entrepreneurs (administrative; tax and criminal) and particularities of the arbitration process on tax issues would be discussed.
Learning Objectives
- To follow the course «Taxation Principles and Practices» basic courses in Corporate Finance is a recommended prerequisite. The following methods and forms of study are used in the course: – Lectures; – Classes (in class case studies, work in small teams, presentations, discussion); – Home reading (mostly supplementary); –Self-study; – Exam assignment.
- Examination of different legal forms of organization of business activity (LLC, JSC, PJSC, CJSC, cooperatives, sole proprietor);
- Obtaining of theoretical skills, which tax regime would be useful or preferable for the activity of each type of the business entity;
- Conduction of an analysis of tax consequences for various types of transactions (between affiliated parties, financing, reorganizations, payment of dividends, secondment of personnel, supply transactions etc.) and, thus, preparing students for the work in the field of tax consulting in internal tax departments and consulting firms;
- Study of the beneficial taxation regimes and different governmental support measures, available to the entrepreneurs;
- Study of approaches to the calculation of a total tax burden on the activity of the company and specific aspects of tax accountancy;
- Study of different measures of responsibility (administrative, tax and criminal), which are used to the activity of the entrepreneurs;
- Study of the process of judicial appealing against the decisions on tax matters;
- Study of modern approaches used in taxation in member countries of the Organization for Economic Cooperation and Development, the European Union, BRICS, EAEU, including counteraction on base erosion and profit shifting;
- Student participation in project work related to the preparation of presentations on topics covered within the course.
Expected Learning Outcomes
- Differentiates various tax systems and beneficial taxation regimes;
- Demonstrates systematic and critical thinking, reliably determining the tax consequences of conduction of various types of transactions;
- Uses various information and special data sources to analyze and process data for making decisions about tax consequences, relevant for transactions;
- Applies strategic decision making frameworks, protecting a tax position of a real firm;
- Applies fluently specialized tax-related terms in English.
Course Contents
- Basics of Taxation
- Legal Forms of Organization of Business Activity
- Tax Optimization Schemes on the Most Voluminous Taxes, Paid by the Taxpayers: Corporate Income Tax, Value Added Tax, Property Tax
- Beneficial Taxation Regimes
- Tax Accountancy
- Measures of Responsibility, Applied to the Enerpreneurs: Administrative, Tax and Criminal
- Court Trials on Tax Issues
- Modern Approaches to Taxation
Assessment Elements
- ColloquiumTask on optimization of tax consequences of the business operations, which is performed in groups.
- Homework5 tasks on the determination of the due tax consequences of the business operations on different taxes and judicial protection of the tax position of the entity
- PresentationPreparation of pitches on the clauses of tax legislation of the BRICS and the EAU countries
- Practice work2 tasks on calculation of an NPV of a project before payment of taxes
- Exam
Interim Assessment
- 2025/2026 4th module0.175 * Colloquium + 0.3 * Exam + 0.175 * Homework + 0.175 * Practice work + 0.175 * Presentation
