Налоговый менеджмент

2024/2025

Статус: Маго-лего

Кто читает: Департамент финансов

Когда читается: 3 модуль

Охват аудитории: для своего кампуса

Преподаватели: Назарова Варвара Вадимовна

Язык: русский

Кредиты: 3

Полная версия программы учебной дисциплины Задать вопрос

Аннотация

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.

Цель освоения дисциплины

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.

Планируемые результаты обучения

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
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
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
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
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

Содержание учебной дисциплины

Topic 1. Tax and taxation: fundamentals
Topic 2. Corporate income taxation
Topic 3. Corporate taxation
Topic 4. Individual taxation
Topic 5. Tax planning on the corporate level
Topic 6. Planning specific types of corporate taxes.

Элементы контроля

Midterm
Home assignments
The document should contain a description of the company, prospects and financial analysis, a comprehensive description of all taxes paid, assessment tax burden, basic or special taxes paid in the industry, recommendations on the optimization of tax liabilities. A comparison is possible tax policy of the selected company with foreign identical companies. Structure: Company Information key financial indicators basic taxes paid specifics of taxation in the industry tax trends in the industry company tax burden company tax risks Perhaps a comparison with other companies in the industry in terms of payments tax burden optimization recommendations
Exam

Промежуточная аттестация

2024/2025 3rd module
0.6 * Exam + 0.2 * Home assignments + 0.2 * Midterm

Список литературы

Авторы

Соловьева Екатерина Евгеньевна
Назарова Варвара Вадимовна

Программа дисциплины