Искусство налогового планирования

Магистратура 2023/2024

Лучший по критерию «Полезность курса для Вашей будущей карьеры»

Лучший по критерию «Полезность курса для расширения кругозора и разностороннего развития»

Статус: Курс по выбору (Публичное право и публичные финансы)

Направление: 40.04.01. Юриспруденция

Кто читает: Департамент публичного права

Где читается: Факультет права

Когда читается: 2-й курс, 3 модуль

Формат изучения: с онлайн-курсом

Онлайн-часы: 40

Охват аудитории: для всех кампусов НИУ ВШЭ

Преподаватели: Евдокимов Андрей Николаевич

Прогр. обучения: Публичное право и публичные финансы

Язык: английский

Кредиты: 3

Контактные часы: 6

Full 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 module
0.3 * 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

Course Syllabus