Seminar 3. The taxation of personal incomes

SEMINAR PROGRAMME

For seminars the students should perform research on the tax law of Ukraine and other country, and present the results of their researches to the class. Students should write a paper comparing the tax regulation of two countries. Permission of the instructor is required in selection of country for comparison.

Seminar 1. The theoretical aspects of the tax law (2 hours)

1. The concept of a tax law. The comparative tax law.

2. The concept of a tax. Functions and kinds of taxes and fees.

3. Elements of a tax.

4. Legal bases of taxation in Ukraine.

5. Legal bases of taxation in foreign countries.

6. A correlation of sources of national and international tax law.

Sources:

1. The Tax code of Ukraine. Law of Ukraine, December 02, 2010.

2. Brennan G. & Buchanan James M. The Power to Tax: Analytical Foundations of a Fiscal Constitution. – Liberty Fund, Inc. – 2000 // www. econlib. org/

3. Barker William B. Optimal International Taxation & Tax Competition: Overcoming the Contradictions // Northwestern Journal of International Law and Business. – 2002. – Vol. 22. - # 2. – P. 161 – 218.

4. Messere K. Tax policy: theory and practice in OECD countries. – OECD, 2003.

5. Thuronyi V. Comparative Tax Law. – N.Y.: Kluwer Law International, 2003.

Seminar 2. Tax systems (2 hours)

1. Models of tax systems.

2. Tax systems of unitary and federative states: the specific of tax powers.

3. Tax administration in Ukraine: structure, legal statues.

4. Tax administration in foreign countries: structure, legal statues. Methods and procedures of tax administration.

5. Tax courts: their competence.

Sources:

1. The Tax code of Ukraine. Law of Ukraine, December 02, 2010.

2. Internal Revenue Code of USA // www. thomas. loc.gov

3. P. Farmer, R. Lyal. EC Tax Law. Clarendon Press.Oxford.1994.

4. Joseph A. Pechman Comparative tax systems: Europe, Canada, and Japan. Arlington. 1987.

4. Thuronyi V. Comparative Tax Law. – N.Y.: Kluwer Law International, 2003.

5. Herd R. & Bronchi Ch. Increasing Efficiency and Reducing Complexity in the Tax System in the USA // Societa Italiana di Economia Pubbblica. Working Papers. – 2002. - № 190.

Seminar 3. The taxation of personal incomes

1. The concept of a resident and non-resident with the aim of taxation.

2. The characteristic of scheduler and global system of the taxation of persons’ incomes.

3. Legal regulation of the taxation of persons’ incomes in Ukraine:

a) taxpayers, object of taxation, taxable base, tax discount, tax social relief; tax rates;

b) features of calculation of tax concerning certain types of incomes. The order of payment of the tax.

4. Personal income tax in the USA.

5. Capital gains tax.

6. The international agreements on avoiding of double taxation of personal incomes.

Sources:

1. The Tax code of Ukraine. Law of Ukraine, December 02, 2010.

2. Internal Revenue Code of USA // www. thomas. loc.gov.

3. Bankman J., Grifith T., Pratt K. Federal income tax. – Washington, 1996.

4. Burke M.J., Frill M. Taxation of individual income. – 4-th ed. – 1997.

5. Camfield, Regis W. ets. Taxation of Estates, Gifts and Trusts. – 12-th ed. – St. Paul: West Publishing Co, 1997.

6. Hudson, David M., Lind S. Federal Income Taxation. – 5-th ed. - St. Paul: West Publishing Co, 1994.

7. Herd R. & Bronchi Ch. Increasing Efficiency and Reducing Complexity in the Tax System in the USA // Societa Italiana di Economia Pubbblica. Working Papers. – 2002. - № 190.

8. B. Terra, P. Wattel. European Tax Law. Second edition. Kluwer Law International, Hague, 1997.

9. Thuronyi V. Comparative Tax Law. – N.Y.: Kluwer Law International, 2003.

Seminar 4. Taxes from legal entities. The taxation of the real estate (2 hours)

1. Legal regulation of taxation of profit of enterprises in Ukraine.

2. Taxes from legal entity in the EU countries.

3. Real estate taxes in Ukraine.

4. Real estate taxes in a world practice: general characteristic.

Sources:

1. The Tax code of Ukraine. Law of Ukraine, December 02, 2010.

2. Federal Income Taxation of Corporations / P. McDavid, H. Ault ets. – 2-nd ed. – The Foundation Press, 1997.

3. Internal Revenue Code of USA // www. thomas. loc.gov.Thuronyi V. Comparative Tax Law. – N.Y.: Kluwer Law International, 2003.

4. Joseph A. Pechman Comparative tax systems: Europe, Canada, and Japan. Arlington. 1987.

5. Herd R. & Bronchi Ch. Increasing Efficiency and Reducing Complexity in the Tax System in the USA // Societa Italiana di Economia Pubbblica. Working Papers. – 2002. - № 190.

6. Harmonization of Corporate Taxes in the EC. - Kluwer Law International, 1994.

7. Thuronyi V. Comparative Tax Law. – N.Y.: Kluwer Law International, 2003.

Seminar 5. Indirect Taxation (2 hours)

1. General characteristic of indirect taxes.

2. Legal regulation of the Value added tax in Ukraine.

3. Legal regulation of the excise tax in Ukraine.

4. The indirect taxation in the EU countries. Harmonization of the indirect taxation in the EU countries.

Sources:

1. The Tax code of Ukraine. Law of Ukraine, December 02, 2010.

2. P. Farmer, R. Lyal. EC Tax Law. Clarendon Press.Oxford.1994.

3. Terra, P. Wattel. European Tax Law. Second edition. Kluwer Law International, Hague, 1997.

4. Thuronyi V. Comparative Tax Law. – N.Y.: Kluwer Law International, 2003.

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