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Обычная версия сайта
13
Февраль

Налоговое право зарубежных стран

2021/2022
Учебный год
RUS
Обучение ведется на русском языке
4
Кредиты
Статус:
Курс по выбору
Когда читается:
2-й курс, 3 модуль

Программа дисциплины

Аннотация

The tax system of each state has its own characteristics, due to the nature of its development, the state of national traditions, social psychology. However, in any case, it should be based on such an organizational basis that would allow it to function with the lowest costs both for the country as a whole and for a specific subject of taxation. In most market economies, radical reforms of the tax authorities were undertaken in the 1980s. These reforms were most often aimed at simplifying the structure of income taxes by leveling rates. Tax policy pursued the goal of mitigating the impact of income on distortions in the economy, leveling the conditions for the functioning of economic entities and simplifying the tax system. The study of the experience of building tax systems in other countries, their positive and negative experience allows you to rationally build the tax system in Russia. Using the Western model as an example, one can understand what in the long term it is necessary to strive for and what to avoid.
Цель освоения дисциплины

Цель освоения дисциплины

  • 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
Планируемые результаты обучения

Планируемые результаты обучения

  • 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.
  • 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 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
Содержание учебной дисциплины

Содержание учебной дисциплины

  • The general principles of construction tax policy in foreign countries.
    1 Essence, goals and principles of tax policy 2 Methods and tools of tax policy 3 Typology of tax policy in foreign countries 4 Problems of taxation in a developed market economy 5 Features of building tax policy in the leading countries with developed economies 6 Harmonization of national tax systems in the global economy
  • The general characteristics of tax statistics of foreign countries
    1 The level of taxation in the global economy 2 The concept and calculation of the tax burden in developed countries 3 Tax risks in modern business 4 Tax statistics and tax information
  • The procedure for organizing tax services
    1 Principles for creating a regulatory framework in the field of tax regulation 2 UK Tax Regulatory Authorities 3 French tax authorities 4 Organization of the work of the US tax services 5 Creation and operation of supervisory tax authorities in Germany 6 Japanese Tax Administration and Control Authorities
  • Organization of control over the payment of taxes
    1 General characteristics of the organization of tax control in foreign countries 2 Tax audits in the United States of America 3 The procedure for organizing tax control in Canada 4 Rules for organizing tax audits in Germany 5 Methods of collecting taxes and tax authorities in Italy 6 Organization of tax audits in France 7 Types of liability for tax violations
  • The ratio of direct and indirect taxation in foreign countries
    1 Analysis of the ratio of direct and indirect taxes 2 Features of the construction of linear taxation in developed countries 3 General principles of constructing indirect taxation
  • The US Tax System
    1 The US tax reforms 2 The characteristics of the US tax system 3 The US federal taxes 4 The State tax system 5 The local government taxes
  • The Canadian Tax System
    1 Features of taxation in Canada 2 Canadian personal income tax 3 Corporate income tax 4 Sales tax (tax on goods and services) 5 Local taxation in Canada
  • The German tax system
    1 Tax reforms in Germany 2 Features of the tax system in Germany. Regulation of the revenue side of budgets through equalization 3 Federal and joint taxes in Germany 4 Land taxes in Germany, property tax, inheritance tax, beer tax 5 Church and local taxes. Commercial tax in Germany 6 Prospects for the development of the German tax system
  • The Japanese tax system
    1 Features of the tax system in Japan 2 Procedure for direct taxation 3 Procedure for indirect taxation in Japan 4 Trends in the development of the tax system in Japan
  • The tax system in Spain
    1 Features of the tax system in Spain 2 Spanish federal taxes 3 Regional and local taxes in Spain
  • The tax system in Italy
    1 General characteristics of the tax system in Italy 2 Characteristics of Italian government taxes 3 Features of the calculation of regional taxes in Italy 4 Local taxation in Italy 5 Prospects for the development of the Italian tax system
  • The Swiss tax system
    1 General characteristics of the Swiss tax system 2 Characteristics of Confederate taxes 3 Taxes of cantons and municipalities 4 Special tax incentives
  • The UK Tax System
    1 General characteristics of the UK tax system 2 UK National Taxes 3 UK local taxes 4 UK Tax Reforms
  • The tax system in France
    1 General characteristics of the tax system in France 2 Indirect taxation in France 3 Taxation of direct taxes 4 Local taxes in France
  • Tax systems of the Scandinavian countries
    1 General characteristics of the tax system in Sweden 2 Corporate income tax 3 Taxation of individuals. Personal income tax 4 Value-added tax 5 Other taxes in Sweden 6 Features of the taxation in Denmark, Norway and Finland 7 The tax system in Denmark 8 The Norwegian tax system 9 The Finnish tax system
Элементы контроля

Элементы контроля

  • неблокирующий Participation in class discussions
    The 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)
  • неблокирующий Test
    The exam is conducted using distance technology.
  • неблокирующий Exam
    The 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)
Промежуточная аттестация

Промежуточная аттестация

  • Промежуточная аттестация (3 модуль)
    0.5 * Exam + 0.2 * Participation in class discussions + 0.3 * Test
Список литературы

Список литературы

Рекомендуемая основная литература

  • 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.

Рекомендуемая дополнительная литература

  • Avi-Yonah, R. S. (2007). International Tax As International Law : An Analysis of the International Tax Regime. Cambridge University Press.