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Course Syllabus

Master 2023/2024

The Art of Tax Planning

Category 'Best Course for Career Development'
Category 'Best Course for Broadening Horizons and Diversity of Knowledge and Skills'
Type: Elective course (Public Law and Public Finance)
Area of studies: Law
Delivered by: School of Public Law
Where: Faculty of Law
When: 2 year, 3 module
Mode of studies: distance learning
Online hours: 40
Open to: students of all HSE University campuses
Instructors: Andrzej Jewdokimow
Master’s programme: Public Law and Public Finance
Language: English
ECTS credits: 3
Contact hours: 6

Course Syllabus

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

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

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

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

Assessment Elements

  • non-blocking Current control: tests during the course
  • non-blocking Intermediate control: interview with the teacher
Interim Assessment

Interim Assessment

  • 2023/2024 3rd module
    0.3 * Current control: tests during the course + 0.7 * Intermediate control: interview with the teacher
Bibliography

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