Магистратура 2020/2021

Налоговый менеджмент

Статус: Курс по выбору (Финансы)

Направление: 38.04.08. Финансы и кредит

Кто читает: Департамент финансов

Где читается: Санкт-Петербургская школа экономики и менеджмента

Когда читается: 1-й курс, 3, 4 модуль

Формат изучения: без онлайн-курса

Преподаватели: Назарова Варвара Вадимовна

Прогр. обучения: Финансы

Язык: английский

Кредиты: 4

Контактные часы: 48

Course Syllabus

Abstract

The effectiveness of tax planning is defined by the amount of tax burden that falls on a business. The process of bringing the tax situation of an economic entity to the optimal state in terms of its tax burden is called tax optimization. To be an effective tool for financial and tax management, tools and algorithms of optimization calculations should correspond to the current state tax system.

Learning Objectives

• The key purpose of the course is to provide theoretical knowledge in the field of tax planning; to provide, master and reinforce skills in calculating tax savings and in applying methods of tax planning in companies and financial institutions; to form system-related and professional competences. The objectives of the course are to study the theoretical framework of Russian and international corporate taxation, to introduce methods of tax accounting and planning, to obtain competences in assessment and optimization of a company's taxation system, to obtain skills in the administration of the international corporate taxation system. The objectives include developing students' ability to competently use the obtained theoretical and practical knowledge in order to assess a company's tax risks, to calculate tax liabilities and to organize the process of effective corporate tax planning.

Expected Learning Outcomes

• Selection of the company's accounting and tax policy, adoption of financial decisions, selection of taxation regimes that enhance the efficiency of the company To apply scientific methods and methods of activity in the conduct of their own research Interpret the information obtained during the study of literature, the practice of companies Justify the structure of tax policy
• Calculate the need for external financing and justify the sources of its receipt in order to optimize taxes Build a forecasted model of tax liabilities. Calculate the tax burden of the company, identify all tax liabilities
• Selection of the company's accounting and tax policy, adoption of financial decisions, selection of taxation regimes that enhance the efficiency of the companyBuild a forecasted model of tax liabilities. Calculate the tax burden of the company, identify all tax liabilities
• Interpret the information obtained during the study of literature, the practice of companies Justify the structure of tax policy Calculate the need for external financing and justify the sources of its receipt in order to optimize taxes Build a forecasted model of tax liabilities.
• Selection of the company's accounting and tax policy, adoption of financial decisions, selection of taxation regimes that enhance the efficiency of the company To apply scientific methods and methods of activity in the conduct of their own research

Course Contents

• Topic 1. Tax and taxation: fundamentals
  The place of taxes in curubent economic relations. Types of taxes. The evolution of objects of taxation. Institutions in taxation. The individualization of the tax institution. Related institutions in taxation. Basic principles of taxation.
• Topic 2. Corporate income taxation
  Taxation system: content and structure. Basic concepts of tax policy. Recent changes in the system. Specific features of the tax policy model. Specific features of property, income and transaction tax regimes. Corporate tax application. Business profits as taxable income. Annual taxable profits. Future costs and interest. Limitations of certain taxation models. Natural resources taxes. Property taxes.
• Topic 3. Corporate taxation
  Specific features of corporations. Corporate tax application. Main types of corporate taxes. Application of corporate tax in different business areas. Specific features of the taxation of oil and gas companies. Issues of combating transfer pricing. Distribution of profits among investors. Tax breaks. Social taxes.
• Topic 4. Individual taxation
  Types of individual taxes. Tax payers, the object of taxation and tax base. General principles of tax base calculation. Tax-exempt income. Tax deductions. Property taxation. Individual tax plans.
• Topic 5. Tax planning on the corporate level
  Concepts of tax planning. The role of tax planning in the financial system of a company. Tax planning stages. Tax planning classification. Principles and stages of tax planning. Limitations of tax planning.
• Topic 6. Planning specific types of corporate taxes.
  Profits tax planning. Tax planning for small business. Indirect tax optimization. Corporate property tax optimization. Optimization of social insurance contributions.

Assessment Elements

• Written papers
• Home assignments
• Seminar participation
• Exam

Interim Assessment

• Interim assessment (4 module)
  0.5 * Exam + 0.2 * Home assignments + 0.1 * Seminar participation + 0.2 * Written papers

Bibliography

Recommended Core Bibliography

• Brabazon, M. (2019). International Taxation of Trust Income : Principles, Planning and Design. Cambridge, United Kingdom: Cambridge University Press. Retrieved from http://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=edsebk&AN=2091116
• 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
• Мельничук М.В. и др - TAXES AND TAXATION / Английский язык. Налоги и налогообложение. (Бакалавриат). Учебное пособие - КноРус - 2019 - 192с. - ISBN: 978-5-406-06924-0 - Текст электронный // ЭБС BOOKRU - URL: https://book.ru/book/932001
• Пансков В. Г. - НАЛОГИ И НАЛОГООБЛОЖЕНИЕ 6-е изд., пер. и доп. Учебник и практикум для прикладного бакалавриата - М.:Издательство Юрайт - 2019 - 436с. - ISBN: 978-5-534-06064-5 - Текст электронный // ЭБС ЮРАЙТ - URL: https://urait.ru/book/nalogi-i-nalogooblozhenie-431769

Recommended Additional Bibliography

• Posthuma, R. A., Campion, M. C., Masimova, M., & Campion, M. A. (2013). A High Performance Work Practices Taxonomy: Integrating the Literature and Directing Future Research. Journal of Management, 39(5), 1184–1220. https://doi.org/10.1177/0149206313478184
• Samuelson, P. (2019). Legally Speaking Questioning a New Intellectual Property Right for Press Publishers: Considering the implications of the “link tax” provision of the proposed EU Directive for the Digital Single Market for traditional press publishers. Communications of the ACM, 62(3), 20–23. https://doi.org/10.1145/3306610
• Варламова А.И., Дигтяр О.Ю., Мельничук М.В., Осипова В.М. - Английский язык. Налоги и налогообложение=TAXES AND TAXATION. (Бакалавриат) - КноРус - 2020 - 192с. - ISBN: 978-5-406-07589-0 - Текст электронный // ЭБС BOOKRU - URL: https://book.ru/book/933500