Tax Law of Foreign Countries
- The purpose of studying the discipline "Tax law of foreign countries" is to prepare the student for solving problems in accordance with the types of professional activities, including: a) law-making activity: the use of the theoretical foundations of the legal regulation of tax legal relations in foreign countries for their subsequent application in professional activities; b) law enforcement activity: substantiation and decision-making within the limits of official duties within the framework of tax legal relations, the commission of actions related to the implementation of the norms of the legislation of the Russian Federation on taxes and fees, other norms of the tax legislation of foreign countries
- As a result of mastering the discipline, the student is able to apply the normative legal acts of foreign states regulating relations in the tax field in the implementation of professional activities along with other branches of law
- As a result of mastering the discipline, the student must know the procedural aspects of the establishment, introduction and collection of taxes and other mandatory payments in foreign countries, the implementation of tax administration and the procedure for exercising tax control; rules for bringing taxpayers and other taxable persons to responsibility for violation of the tax legislation of foreign states, the procedure for challenging acts of tax authorities, actions of inaction of officials.
- As a result of mastering the discipline, the student must know the theoretical foundations of the legislation of foreign countries on taxes and fees, law enforcement practice, ensuring the implementation of financial and tax law in the implementation of professional activities
- As a result of mastering the discipline, the student must possess the skills of conducting comparative legal research, historical and legal research in the tax field.
- The general principles of construction tax policy in foreign countries.
- The general characteristics of tax statistics of foreign countries
- The procedure for organizing tax services
- Organization of control over the payment of taxes
- The ratio of direct and indirect taxation in foreign countries
- The US Tax System
- The Canadian Tax System
- The German tax system
- The Japanese tax system
- The tax system in Spain
- The tax system in Italy
- The Swiss tax system
- The UK Tax System
- The tax system in France
- Tax systems of the Scandinavian countries
- Participation in class discussionsThe control element is carried out in an offline format (in the event of a worsening epidemiological situation, the control element format can be changed to online)
- TestThe exam is conducted using distance technology.
- ExamThe control element is carried out in an offline format (in the event of a worsening epidemiological situation, the control element format can be changed to online)
- 2021/2022 учебный год 3 модуль0.5 * Exam + 0.2 * Participation in class discussions + 0.3 * Test
- Tsindeliani, I. A. (2016). Tax Law System. International Journal of Environmental and Science Education, 11(10), 3937–3946.
- Zolotareva, A., & Shatalov, S. (2013). The Role of Precedent in the Tax Law of Foreign Countries. Published Papers.
- Avi-Yonah, R. S. (2007). International Tax As International Law : An Analysis of the International Tax Regime. Cambridge University Press.