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Course unit code
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V.1.14.
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Course unit title
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Tax system and tax policy
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Name(s), surname(s) and title of lecturer(s)
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Anastasiia M. Grinkevich, PhD
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Level of course
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Master
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Semester
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3
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ECTS credits
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4
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Working hours
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Contact hours
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28
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Self-study
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116
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Total
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144
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Work placement
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A classroom with a computer, projector
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Prerequisites
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The students’ knowledge and skills correspond to the learning outcomes of the Bachelor’s Degree level. The students must know Microeconomics, Macroeconomics, Finance, Accounting and Corporate finances.
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Language of instruction
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Russia, English
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Objectives of the course
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Learning outcomes
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A student’s assessments methods
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1) Ability to distinguish the main concepts of taxation and to apply them for calculations of different types of taxes and for comparable analysis of the taxes and tax revenues
2) Ability to identify and substantiate the directions of the tax system modernization
3) Ability to analyze and assess the social and economic efficiency and effectiveness of the tax policy
4) Ability to plan and forecast the social and economic consequences of the tax policy
5) Ability to propose the directions of the state tax policy
6) Ability to systematize the actual issues of international taxation and to analyze the tax climate of the Russian Federation in comparison with EU countries
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Exam, test, case-study
Exam, research work, class presentation
Exam, research work, class presentation
Exam, research work, class presentation
Exam, research work, class presentation
Exam, research work, class presentation, case-study
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Teaching methods
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Lectures, seminars, workshops, oral presentations, case-study, tests, writing a research work
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Course unit content
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Course objective – to provide the students with conceptual theoretical knowledge in tax system organization and state tax policy creation and practical skills in the field of analysis and development of effective and efficient state tax policy.
Gained knowledge and skills:
The course provides the students with sufficient and up-to-date knowledge in the field of fundamentals of tax theory; tax legislation; types of taxes and fees levied on the territory of the Russian Federation, methodologies of their calculation and concept, principles, models and types of state tax policy. After successful completion of the course the students will be able to assess the social and economic efficiency and effectiveness of the tax policy, identify and substantiate the directions of tax system modernization and forecast the social and economic consequences of tax system reforms.
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List of Topics
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Topic title
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Contact hours
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Assignments and independent study hours
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Organization of the tax system of the Russian Federation and the tax control
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2
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10
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Federal taxes and fees
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3
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10
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Regional taxes and fees
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2
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10
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Local taxes and fees
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2
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10
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Special tax regimes
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2
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10
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Tax policy: concept, goals, objectives
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2
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10
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Trends in the Russian tax system reform and their consequences
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4
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15
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Models, types and methods of tax policy
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3
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10
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Mechanisms of implementation and evaluation of the tax policy
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4
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15
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Actual problems of international taxation and international tax policy
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4
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16
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28
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116
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Assessment requirements
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Attendance at lectures and seminars, research work, in-class presentation
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Assessment criteria
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Exam, test, report, research work, class presentation
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The composition of final accumulative mark
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Exam [ 50 ]
Test [ 10 ]
Research work [ 30 ]
Class presentation [ 10 ]
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Author of the course
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Anastasiia M. Grinkevich, PhD
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