Tax System

The academic course systematizes theoretical and practical aspects of the tax system and state tax policy.

The author: Candidate of Economic Sciences, Associate Professor Kateryna Boldovska.

The purpose of the study: the formation of a system of theoretical knowledge and practical skills
on the tax system and tax policy, tax administration and organization of the fiscal authorities activity, the procedure оf calculating, declaring and repaying of tax liabilities by legal entities and individuals from the main budget-forming taxes.

The subject: the theoretical and practical aspects of taxes, tax system, tax policy and tax administration.

Key topics:

The structure of the country's tax system.
The organizational and administrative principles of state fiscal authorities activity.
The theoretical and methodological foundations of tax policy formation.
The main budget-forming taxes in Ukraine.

The contingent of students: an academic discipline by the choice of  students of the second level of higher education (master's) on specialty "Accounting and Taxation".