Magistracy

Speciality Code:

7M04125

Speciality Name:

Taxes and taxation (1 year)

Faculty:

High School of Economics and Business

  • Model of graduating student
  • Mandatory disciplines
  • Elective disciplines
  • Professional
ON1 To develop new methodological foundations of the current tax system. To distinguish the main approaches in conceptual models of tax systems and relations in the domestic and international markets. Assess the rules and procedure of tax relations. To classify the purposes, functions and main tasks of activity of the state tax institutions.
ON2 Generate accounting entries for the calculation and transfer of taxes and fees to budgets of different levels. To analyze the state regulation of tax relations to determine the features of payment documents for the transfer of taxes and fees to the budget, to control their passage on cash and settlement banking operations
ON3 Make a chart of accrued penalties and fines for various types of tax violations.
Prepare and conduct tax audits. To organize the order of financial activity not allowing in work tax offenses
ON4 To analyze the methodology of calculating the tax base in the context of various areas of modern tax management. decisions to Inspect the correctness of the preparation and execution of tax documentation, tax reporting forms. Make a list of technological solutions for the analysis of tax processes in various sectors of the economy.
ON5 Check the regulations governing the relations of economic entities and the state in the field of taxation. To classify the principles of construction and elements of tax systems. To differentiate a tax offence according to their types. To evaluate existing methods of analysis in relation to taxation issues.
ON6 Synthesize methods and methods of solving professional problems in the field of tax calculations. Inspect the correctness of the preparation and execution of documentation on contributions, their calculation. To distinguish the order of application of measures of the state-compulsory influence to the taxpayers who violated norms of the tax legislation.
ON7 To evaluate calculations on taxes from legal entities and individuals, to propose methods of control over the correctness of calculation and timely receipt of taxes to the budget and extra-budgetary funds. Compare ideas about the theoretical laws of the tax systems and tax policy development, foreign and domestic experience of taxation, the economic and control work of the tax authorities
ON8 Form a comprehensive theoretical understanding of the functioning of taxes and other mandatory payments and taxation principles. To analyze the functioning of the main groups of taxes and other obligatory payments of the modern tax system. To inspect the features of the application of special tax regimes for certain categories of taxpayers, as well as the features of the calculation of fees and other mandatory payments.
ON9 Compare methods of calculating contributions to the budget system of the RK. To evaluate the efficiency and quality of tax calculations. To analyze the modern tax policy of the state. Check instruments of tax regulation and principles of taxation
ON10 Determine the nature and social significance of their future profession, to show a steady interest in it. To plan their own activities in the tax authorities, to determine the methods and ways to perform professional tasks, evaluate their effectiveness and quality.
ON11 Integrate information and communication technologies to improve professional performance in tax authorities. Collect and analyze information necessary for setting and solving professional tasks, professional and personal development. Compare different sources of information, including electronic sources. To determine the impact of technology change on the methods and methods of solving professional problems in the field of tax calculations.
ON12 to Build an effective model of work in the team, to ensure its cohesion, to communicate effectively with colleagues, management, taxpayers. Collect and differentiate the acquired knowledge to solve problems, assess tax risks in non-standard situations. Check the algorithm for solving standard and non-standard professional tasks in the field of tax calculations. To organize interaction with taxpayers, teachers and employees of accounting services. To make a list of goals, motivate the activities of subordinates, organize and control their work with taking responsibility for the result of completed tasks. To organize the process of self-determination of tasks of professional and personal development in the field of taxation, to engage in self-education, consciously plan training
  Data for 2016-2019 years
  Data for 2016-2019 years
  Data for 2016-2019 years