2022/2023
Принципы налогообложения для бизнеса и инвестиций
Лучший по критерию «Полезность курса для расширения кругозора и разностороннего развития»
Лучший по критерию «Новизна полученных знаний»
Статус:
Общеуниверситетский факультатив
Кто читает:
Департамент финансов
Когда читается:
2, 3 модуль
Охват аудитории:
для всех
Преподаватели:
Назарова Варвара Вадимовна
Язык:
английский
Кредиты:
3
Контактные часы:
48
Course Syllabus
Abstract
"Principles of Taxation for Business focuses on the role taxes play in business and investment decision, presenting the general roles of taxation and discussing its implications for all tax-paying entities before delving into a specific exception. The benefit of this approach is a strong grasp of the fundamental principles informing taxation rules: students comprehend the framework of the tax system, making future changes to the tax code easier to understand-no matter how many there are.
During the course, students will get acquainted with the peculiarities of taxation in different countries, including Europe, UK, Russia, USA. The course is based on the study of taxation systems for corporate income, consumption taxes and property, on the selection of the most optimal taxation regime for business. The Principles of Taxation for Business allows to understand the corporation tax structure, develop a company strategy regarding income taxation, evaluate the most promising investment tools, and decide on risk management tax policy.
The course includes a large number of cases and tasks, on the basis of which students will be able to compare the tax systems of different countries, choose tax regimes and build a company strategy regarding taxation.
"
Learning Objectives
- 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.
Expected Learning Outcomes
- Assess the effects of taxes and subsidies
- Apply up-to-date research techniques in economics and finance
- A student compares research design
- Able to learn anthropological perspective on house as a method.
- Awareness: of economic prospects, the role of Russia in global economy.
- 1) Build skills in the analysis of the psychological phenomenon of moral lives. 2) Apply the knowledge about morality to the social problem solving.
- A student knows the history of the discipline and subfields
- A student knows the main approaches in the field and can use the main methods in political science
- - Understand public speaking, including through technical means; - extract implicit information from an oral message of a monological or dialogical nature;
- Affective mechanisms of decision-making
- Able to solve professional problems based on synthesis and analysis
- A student can critically evaluate and rethink the accumulated experience (one's own and another's), think about professional and social activities.
- And finally, identify how the company beats competitors.
Course Contents
- Topic 1.The place of taxes in curubent economic relations. Types of taxes. The evolution of objects of taxation. Institutions in taxation. The individualization of the tax institution. Related institutions in taxation. Basic principles of taxation.
- Topic 2.Taxation system: content and structure. Basic concepts of tax policy. Recent changes in the system. Specific features of the tax policy model. Specific features of property, income and transaction tax regimes. Corporate tax application. Business profits as taxable income. Annual taxable profits. Future costs and interest. Limitations of certain taxation models. Natural resources taxes. Property taxes.
- Topic 3.Specific features of corporations. Corporate tax application. Main types of corporate taxes. Application of corporate tax in different business areas. Specific features of the taxation of oil and gas companies. Issues of combating transfer pricing. Distribution of profits among investors. Tax breaks. Social taxes.
- Topic 4.Types of individual taxes. Tax payers, the object of taxation and tax base. General principles of tax base calculation. Tax-exempt income. Tax deductions. Property taxation. Individual tax plans.
- Topic 5.Concepts of tax planning. The role of tax planning in the financial system of a company. Tax planning stages. Tax planning classification. Principles and stages of tax planning. Limitations of tax planning.
- Topic 6.Profits tax planning. Tax planning for small business. Indirect tax optimization. Corporate property tax optimization. Optimization of social insurance contributions.
Bibliography
Recommended Core Bibliography
- A treatise on the principles and practical influence of taxation and the funding system, McCulloch, J. R., 2017
- Basic international taxation, Rohatgi, R., 2002
- Brabazon, M. (2019). International Taxation of Trust Income : Principles, Planning and Design. Cambridge, United Kingdom: Cambridge University Press. Retrieved from http://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=edsebk&AN=2091116
- Capital gains taxation : a comparative analysis of key issues, , 2017
- Corporate taxation in a dynamic world, Panteghini, P. M., 2007
- Dieter Endres, Clemens Fuest, & Christoph Spengel. (2010). Company Taxation in the Asia-Pacific Region, India, and Russia. Springer.
- Equal tax treatment of legal forms for businesses in international tax law: A new dawn for international taxation. (2019). Kluwer Law International BV. Retrieved from http://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=edsnar&AN=edsnar.oai.tilburguniversity.edu.publications.62b3f6d8.4e03.47f6.a271.f668c4b98365
- Marvin A. Chirelstein, & Lawrence Zelenak. (2018). Federal Income Taxation: Vol. Fourteenth edition. Foundation Press.
- Pistone, P., Roeleveld, J. J., Hattingh, J., Nogueira, J. F. P., & West, C. (2019). Fundamentals of Taxation : An Introduction to Tax Policy, Tax Law, and Tax Administration. IBFD.
- Simone Pellegrino, Guido Perboli, & Giovanni Squillero. (2019). Balancing the equity-efficiency trade-off in personal income taxation: an evolutionary approach. Economia Politica: Journal of Analytical and Institutional Economics, (1), 37. https://doi.org/10.1007/s40888-018-0132-4
- Варламова, А. И., Английский язык: Налоги и налогообложение=TAXES AND TAXATION : учебник / А. И. Варламова, О. Ю. Дигтяр, М. В. Мельничук, В. М. Осипова. — Москва : КноРус, 2019. — 192 с. — ISBN 978-5-406-06924-0. — URL: https://book.ru/book/932001 (дата обращения: 25.08.2023). — Текст : электронный.
Recommended Additional Bibliography
- Business taxation and financial decisions, Schanz, D., 2011
- Juan Manuel Sanchez-Cartas. (2019). Intellectual Property and Taxation in Digital Platforms. Working Papers - Economics. Retrieved from http://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=edsrep&AN=edsrep.p.frz.wpaper.wp2019.02.rdf