Магистратура
2024/2025
Искусство налогового планирования
Статус:
Курс по выбору (Публичное право)
Направление:
40.04.01. Юриспруденция
Кто читает:
Департамент публичного права
Где читается:
Факультет права
Когда читается:
2-й курс, 3 модуль
Формат изучения:
без онлайн-курса
Охват аудитории:
для всех кампусов НИУ ВШЭ
Преподаватели:
Евдокимов Андрей Николаевич
Прогр. обучения:
Публичное право
Язык:
английский
Кредиты:
3
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
Assessment Elements
- Activities at seminars including current control: tests during the courseTHE LIST OF RECOMMENDED LITERATURE: 1. “International Tax Planning and Fixed Investment” by Stéphane Sorbe and Åsa Johansson, https://www.oecd.org/tax/public-finance/International-tax-planning-and-fixed-investment.pdf 2. “Tax Planning as an Effective Method to Reduce the Tax Burden of Organizations in the Russian Federation” by Elena Sivolapenko and Ekaterina Sapozhnikova, https://www.researchgate.net/publication/347347322_Tax_planning_as_an_effective_method_to_reduce_the_tax_burden_of_organizations_in_the_Russian_Federation 3. “Tax Planning. Options of Management” by Tatiana Lesina and Evgenia Emelyanova, https://cyberleninka.ru/article/n/tax-planning-options-of-management 4. “Low-Tax Jurisdictions in International Tax Planning” by Natalia Andrianova, https://cyberleninka.ru/article/n/low-tax-jurisdictions-in-international-tax-planning 5. “Tax Planning as a Tax Avoidance Step in Indonesia” by Sari Ririn Puspita, https://cyberleninka.ru/article/n/tax-planning-as-a-tax-avoidance-step-in-indonesia 6. “Tax Planning: Theory and Modeling” by Saadia Kouroub and Lahcen Oubdi, https://www.researchgate.net/publication/363112663_Tax_Planning_Theory_and_Modeling 7. “The Ethics of Tax Planning” by Alan Stainer, Lorice Stainer and Alexandra Segal, http://arikamayanti.lecture.ub.ac.id/files/2014/05/The-Ethics-of-Tax-Planning.pdf 8. “Corporate Tax, Planning and Management” by M. Murali, https://ssbnc.in/files/bcommaterial/CT.pdf 9. “International Tax Planning and Strategies of Multinational Enterprises in China” by Zhang Zheng, https://www.atlantis-press.com/article/25885530.pdf 10. “International tax planning techniques: a review of the literature” by Ftouhi Khaoula and Wafa Ghardallou, https://www.researchgate.net/publication/340843030_International_tax_planning_techniques_a_review_of_the_literature 11. “Tax Planning by Multinational Firms: Firm-Level Evidence from a Crosscountry Database” by Åsa Johansson, Øystein Bieltvedt Skeie, Stéphane Sorbe and Carlo Menon, https://www.oecd.org/fr/gouvernance/finances-publiques/Tax-planning-by-multinational-firms-firm-level-evidence-from-a-cross-country-database.pdf 12. “Tax Planning and Related Services” by Carla Vijian, https://www.ifac.org/_flysystem/azure-private/meetings/files/Agenda-Item-9A-Tax-Planning-Preliminary-Report.pdf
- Intermediate control: interview with the teacher
Interim Assessment
- 2024/2025 3rd module0.4 * Activities at seminars including current control: tests during the course + 0.6 * 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