Master 2025/2026

Taxation: Principles and Practices

Type: Elective course (Corporate Finance)

Delivered by: Master's Programmes Curriculum Support

When: 1 year, 4 module

Open to: students of one campus

Language: English

Contact hours: 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. We shall discuss 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.