Course description TAX CULTURE OF EU COUNTRIES
The work program of the discipline "Tax Culture of the EU Countries" (hereinafter - the Programme) provides for the training of applicants for higher education of the first (bachelor's) level of full-time education. Speciality 071 "Accounting and Taxation", educational and professional programmes "Accounting, Business Analytics and Audit", "Tax Consulting". Status of the course: optional.
The programme was approved by the decision of the Scientific and Methodological Council of the State Tax University on 07.12.2023, Minutes No. 4, paragraph 9.
The developers of the Programme are: Iryna Prokopenko and Olga Ivanyshyna - executors of the Grant Agreement № 101125984 - TIEU ERASMUS-JMO-2023-HEI-TCH-RSCH of the Jean Jean Module project
The reviewers of the Programme are: Valeriy Oparin, Doctor of Economics, Professor of the Victor Fedosov Department of Finance at the Vadym Hetman Kyiv National Economic University and Volodymyr Kraevskyi, Doctor of Economics, Professor, Dean of the Faculty of Taxation, Accounting and Audit of the State Tax University.
The purpose of the discipline "Tax Culture of the EU Countries" is to develop theoretical knowledge of tax culture and democratisation of relations between taxpayers and public authorities in the EU countries; to master the forms and methods of forming tax culture in the EU countries.
Structure of the Programme "Tax Culture of the EU Countries"
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Names of content modules and topics |
Number of hours |
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|
Lectures |
Seminar classes |
Total |
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Module 1. "Theoretical foundations of the formation of the tax culture of the EU countries" (Topics: 1-3) |
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Topic 1. Definition of the concept of "tax culture" and moral and ethical aspects in taxation. |
4 |
4 |
8 |
|
Topic 2. The concept and factors of taxation culture. |
2 |
4 |
6 |
|
Topic 3. Levels and functions of tax culture in the EU countries. |
2 |
4 |
6 |
|
Module 2 "The current state and importance of tax culture in the democratisation of relations between subjects of tax relations" (Topics: 4- 6) |
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Topic 4. The current state of tax culture, tax literacy and tax compliance in the EU countries. |
2 |
4 |
6 |
|
Topic 5. The role and importance of tax culture in the democratization of relations between taxpayers and public authorities. |
2 |
4 |
6 |
|
Topic 6. Taxpayer service in European countries. |
4 |
4 |
8 |
|
Form of final control - testing after each content module |
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|
Total hours of the course programme |
16 |
24 |
40 |
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_Podatkova_kultura_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%20Podatkova%20kultura%20krain%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
