Master 2022/2023

The Art of Tax Planning

Type: Elective course (Financial, Tax and Customs Law)

Area of studies: Law

Delivered by: School of Public Law

Where: Faculty of Law

When: 2 year, 4 module

Mode of studies: distance learning

Online hours: 40

Open to: students of all HSE University campuses

Instructors: Непомнящих Евгений Владимирович

Master’s programme: Financial, Tax and Customs Law

Language: English

ECTS credits: 3

Course Syllabus

Abstract

Course would held by: https://alison.com/course/tax-accounting-systems-and-administration Tax accounting is a unique accounting field specialising in preparing tax documents and giving advice to clients on matters of taxation. This course explores the UK tax accounting systems and administration and will examine the different types of tax laws in the UK. You will also review the structure of Her Majesty's Revenue and Customs (HMRC) and understand how they operate. Discover what a self-assessment tax return is, who needs to submit it and how it is done. Next, you will study the details of income tax, including all aspects of taxable income. Investigate other short-term and direct taxes such as the capital gain tax, value-added tax, corporation tax and insurance tax, assessing their significance in businesses and personal finance. Then you will be shown what details to include on your tax statement and why each matter. We will review different types of tax liabilities and tax payments to help strengthen your understanding of the intricacies of this field.

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

• Tax Systems and Administration
• Introduction to Tax Systems
• Advanced Income Tax
• 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

• 2022/2023 4th module
  0.6 * Current control: tests during the course + 0.4 * 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