2022/2023
The Art of Tax Planning
Type:
Mago-Lego
Delivered by:
School of Public Law
When:
4 module
Online hours:
40
Open to:
students of all HSE University campuses
Instructors:
Непомнящих Евгений Владимирович
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 module0.6 * 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