Course description TAXATION AND EU COMMON TAX POLICY
The work program of the discipline "Taxation and EU Common Policy" (hereinafter - the Program) provides for the training of applicants for the second (master's) level of higher education of full-time education. Specialty 051 "Economics" educational and professional program "Economics of the City and Region"; specialty 071 "Accounting and Taxation" educational and professional programs "Accounting and Taxation in Business Management", "State Audit; Forensic Economic Examination in Financial Investigations", "Management Accounting and Business Analytics", "Tax Consulting"; specialty 072 "Finance, Banking, Insurance and Stock Market" educational and professional program "Fiscal Administration". Status of the course: optional.
The program was approved by the Scientific and Methodological Council of the State Tax University on 07.12.2023, Minutes No. 4.
The developers of the Program are: Volodymyr Andrushchenko and Tetiana Tuchak - executors of the Grant Agreement № 101125984 - TIEU ERASMUS-JMO-2023-HEI-TCH-RSCH of the Jean Monnet Module project.
The reviewers of the Program are: Valeriy Oparin, Doctor of Economics, Professor of the Victor Fedosov Chair of Finance at the Vadym Hetman Kyiv National Economic University and Andrii lisovyi, Doctor of Economics, Professor, Head of the Department of Audit, State Financial Control and Analysis of the State Tax University.
The purpose of the discipline "Taxation and EU Common Policy" is to promote the harmonization of national tax legislation with European standards in the context of Ukraine's acquisition of the status of a candidate for accession to the EU and the implementation of European integration steps; to stimulate excellence in teaching disciplines and research in the field of taxation and EU tax culture; to develop new competencies and generate new knowledge among students and trainees who will become agents of change in the field of taxation and tax culture.
Structure of the Program "Taxation and the EU Common Policy":
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Names of content modules and topics |
Number of hours |
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Total |
including |
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Lectures |
Seminars |
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MODULE 1. Conceptual framework for the implementation of the EU common tax policy (Topics 1-3) |
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Topic 1. EU as a fiscal and solidarity union of states |
6 |
2 |
4 |
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Topic 2. Common tax policy of the EU |
6 |
2 |
4 |
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Topic 3. Main objectives and principles of tax harmonization in the EU |
6 |
2 |
4 |
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MODULE 2. Organizational and institutional framework of taxation in the EU (Topics 4-6) |
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Topic 4. Peculiarities of direct taxation in the EU countries |
8 |
4 |
4 |
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Topic 5. Harmonization of indirect taxes in the EU countries |
8 |
4 |
4 |
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Topic 6. Peculiarities of the work of tax authorities in the EU countries regarding establishing partnerships with taxpayers |
6 |
2 |
4 |
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Form of final control - testing after each content module |
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Total hours of the course programme |
40 |
16 |
24 |
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For more information, please follow the links:
- https://dpu.edu.ua/kafedra-administruvannia-podatkiv?view=article&id=4008&catid=34,
- https://dpu.edu.ua/images/Documents/UNIVERSITET/FAKULTETI%20INSTITUTI/Fakultet%20podatkovoi%20spravi%20obliku%20ta%20auditu/Kafedra%20administruvanna%20podatkiv/Pro%20modul/RP_Opod_spilna_pol_ES_Erazmus_2023_onovlena.pdf, https://dpu.edu.ua/images/Documents/UNIVERSITET/FAKULTETI%20INSTITUTI/Fakultet%20podatkovoi%20spravi%20obliku%20ta%20auditu/Kafedra%20administruvanna%20podatkiv/Pro%20modul/Recenzii%20Opodatkuvanna%20ta%20spilna%20pod%20pol%20ES_onovleni.pdf,
- https://dpu.edu.ua/images/Documents/UNIVERSITET/INSI%20DORADCI%20ORGANI/Naukovo-metodicna%20rada/Risenna%20Naukovo-metodicnoi%20radi%20DPU/2023/Risenna%20NMR%20vid%2007.12.2023%20nomer%204.pdf
