Specialty for the Master's Degree: Finance, Taxation and Credit
Profile - Taxation of investment and innovation activities
Academic Degree – Master
Period of study – 1 years.
Faculty of Economics and Finance
The activities of the faculty are aimed at the development of versatile theoretical and applied scientific research and expert development, the effective training of highly qualified scientists, expert analysts, teachers in the field of economics and management, practicing economists, marketers, managers and consultants.
Faculty mission.
Using the latest educational technologies and scientific achievements and enhancing the traditions of Polessky State University to prepare highly qualified specialists in the field of economics and management, to participate in the formation, use and dissemination of the latest fundamental and applied economic and managerial knowledge in order to develop the human potential of the Belarusian society.
Objectives:
to ensure the development of fundamental economic sciences, to expand the scope and scale of applied scientific research in the field of economics and management, to make research an integral part of the educational activities of the faculty;
to implement the introduction of advanced teaching technologies that will help to identify and develop the creative potential of students;
to form the level, standards and the best examples of university economic and management education of the bachelor's degree programmes;
to train masters and postgraduates of economics and management, possessing fundamental theoretical knowledge, ideological thinking, methods of analyzing areas, having practical skills and competitive in the modern labor market;
to implement the principle of lifelong learning by expanding the number of additional education programs, incl. professional development programs for teachers of economic disciplines.
General information for admission of foreign citizens to this specialty can be found by following the link.You can learn more about the admission requirements for citizens of
Description of the specialty profile:
Business taxation
This discipline is aimed at mastering the undergraduates' practical skills in calculating taxes (fees, duties), their payment, taking into account the specificity of the organizational and legal forms of payers and the financial and economic operations they carry out, as well as the use of various tools for building a rational tax system.
Tax management
This discipline involves considering the essential and design features of tax management, the transformation of which into the practice of fulfilling tax obligations allows to ensure an increase in public goods provided by the state and stimulate economic growth in the country; special techniques and effective methods for managing tax flows that provide competitive advantages in increasing entrepreneurial activity and investment attractiveness of the country; organizational aspects of tax administration, as well as identification of problems of the tax system caused by the tax policy pursued in the country.
International taxation
The content of the discipline reveals the issues of fundamental aspects of tax regulation of international economic activity, the specificity of taxation of foreign economic activity, the reasons for international double taxation and the use of tools for its elimination. This is the basis for the development of an effective state foreign economic policy, as well as substantiation of specific methods of tax optimization by business entities that carry out international transactions in various forms.
Financial analysis in the management system of the organization
The course examines the theoretical foundations and methodological aspects of financial analysis in modern conditions. The theoretical part of the course is aimed at mastering the concepts, methods, tools and information base of financial analysis by students. The practical part of the course is devoted to the development of skills and abilities to apply various methods of financial analysis.
Areas of Master's research
- Evolutionary growth of taxation practice in the historical aspect.
- Study the functionality of taxes.
- Factors of weakening the fiscal function of taxes in the context of stimulating economic growth.
- Impact of the tax burden on the rate of economic growth.
- Assessment of the optimality of the tax burden, substantiation of its upper and lower limits.
- Conditions for the transplantation of foreign tax practices into the domestic tax system.
- Evolutionary trend of tax theories.
- Multipliers in economic theory and their application in tax policy of the Republic of Belarus.
- Tax incentives in the theory of taxation and the effectiveness of their introduction in the Republic of Belarus.
- Building a model of fair social payments.
- Methodological recipes for minimizing the distorting effects of taxes
- Design features of tax administration and increasing its efficiency.
Professional field of activity of the Master
Master's studies develop professional and specialized competencies, prepare the foundation for a scientific or managerial career. A graduate of the master's degree in the specialty "Finance, Taxation and Credit" will be in demand in the following areas of activity: research; pedagogical; financial and credit. In addition, he will be able to adapt to related areas of activity: organizational and managerial; design and analytical; innovative.
Possible positions: financial director, chief accountant, accountant, auditor, specialist of state control bodies, economist, tax consultant.
All nonresident students (budget and paid forms of education) are provided with places in a comfortable hostel for the entire period of study.
