2023/2024
Искусство налогового планирования
Лучший по критерию «Полезность курса для Вашей будущей карьеры»
Лучший по критерию «Полезность курса для расширения кругозора и разностороннего развития»
Статус:
Маго-лего
Кто читает:
Департамент публичного права
Когда читается:
3 модуль
Онлайн-часы:
40
Охват аудитории:
для всех кампусов НИУ ВШЭ
Преподаватели:
Евдокимов Андрей Николаевич
Язык:
английский
Кредиты:
3
Контактные часы:
6
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 module0.3 * 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