2024/2025
Налоговый комплаенс
Статус:
Маго-лего
Кто читает:
Высшая школа юриспруденции и администрирования
Когда читается:
4 модуль
Охват аудитории:
для своего кампуса
Преподаватели:
Меркулова Людмила Александровна
Язык:
русский
Кредиты:
3
Программа дисциплины
Аннотация
The discipline "Tax Compliance" is aimed at studying the totality of legal and organizational measures aimed at compliance with the requirements of tax legislation and at prevention of its violation.
Цель освоения дисциплины
- The purpose of mastering the discipline "Tax Compliance" is to provide students with knowledge in the field of tax compliance as an element of the overall compliance system of the organization, ensuring the stability and success of the organization.
Планируемые результаты обучения
- has profound knowledge about the types of taxes, about the procedure of their calculation; has profound knowledge about the obligations of taxpayers, about registration at the tax authority, filing notifications; correctly uses the legal terminology related to the basic concepts of this topic.
- has in-depth knowledge about tax reclassification and disqualification of transactions, about transactions with counterparties in offshore zones; correctly uses legal terminology related to the basic concepts of this topic.
- has in-depth knowledge about the procedure of tax audits, about the risk criteria for assigning an audit, about the peculiarities of tax control; correctly uses legal terminology related to the basic concepts of this topic.
- Has in-depth knowledge of tax compliance forms, tax monitoring, cross-country reporting; correctly uses legal terminology related to the basic concepts of the topic.
- Possesses profound knowledge about denial of tax benefit when discrepancies in the status of counterparties are revealed, about subsidiary responsibility for tax debts of organizations; correctly uses legal terminology related to the basic concepts of this topic.
- has profound knowledge of criminal responsibility for violations of tax law; correctly uses legal terminology related to the basic concepts of the topic.
- has skills of work with the sources of law, determining tax consequences of transactions, deep knowledge of the role of judicial practice and changes in it, clarifications of the Ministry of Finance and Federal Tax Service of Russia on tax law issues; correctly uses legal terminology related to the basic concepts of the topic.
- has practical skills of solving cases related to tax compliance; has theoretical and practical skills of building an effective tax compliance system.
Содержание учебной дисциплины
- Legal problems of certainty of tax legislation.
- The main types of taxes in Russia and scenarios for their calculation. The main organizational responsibilities of taxpayers.
- The main forms of tax compliance in ongoing activities (before tax audits).
- Carrying out tax audits.
- Tax recharacterization and disqualification of operations.
- Denial of tax benefits by revealing discrepancies in the status of counterparties.
- Criminal liability for violation of tax laws.
- Master-classes on tax compliance in the corporate sector.
Список литературы
Рекомендуемая основная литература
- Bribery: a compliance handbook, Chada, R., 2014
- Business taxation and financial decisions, Schanz, D., 2011
- Haney, B. S. (2019). Calculating Corporate Compliance & The Foreign Corrupt Practices Act. https://doi.org/10.5195/tlp.2019.225
Рекомендуемая дополнительная литература
- Business regulation and public policy : the costs and benefits of compliance, , 2010
- Compliance management for public, private, or nonprofit organizations, Silverman, M. G., 2008
- International trade, global supply chains and compliance. (2019). Springer. https://doi.org/10.1007/978-3-319-92447-2_7