Detachable Subdivision
"Rivne Professional College of
National University of Life
and Environmental Sciences of Ukraine"
As part of the week of legal and social disciplines, economic theory teacher Tetyana KUPCHYSHINA held an open lesson-excursion at the Main Directorate of the State Tax Service in Rivne region for students of the 22nd group. The topic of the lesson: "Taxes as an instrument of state regulation of the national economy."
Taxes ensure effective state regulation of the economy, performing a fiscal and stimulating function. During the lecture, Tetyana Kupchyshyna revealed the economic essence of taxes, their nature and role in society, tax classification, the concept of the tax system of Ukraine and its components.
Among the instruments of state regulation, perhaps the most important role is played by a balanced tax policy, which is a component of the state's economic policy. The lecture explained the essence of tax policy in the system of state regulation of the economy, as well as the instruments of discretionary and non-discretionary fiscal policy of the state.
Head of the Information Interaction Department Tetyana VAKOLCHUK and Chief State Inspector of the Information Interaction Department Inna YAREMCHUK introduced the students to the main provisions of the Tax Code of Ukraine and the principles of the tax system.
Before talking in more detail about the Tax Code, the tax experts made an excursion into the history of taxes, noting that the Bible also speaks about the obligation to pay taxes, and recalled the episode when Christ was asked whether it was necessary to pay to Caesar, to which Jesus replied: "Render to God what is God's, and to Caesar what is Caesar's," that is, he approved the payment of taxes. This aphorism lives on to this day. The tax experts familiarized the students with the procedure for paying taxes, the rights and obligations of taxpayers, and the peculiarities of taxation in wartime.
The excursion for students to the Taxpayer Service Center was interesting. Among other things, the Head of the Taxpayer Service Center, Viktor Levchenko, told students about service and administrative services for taxpayers, focusing on the possibilities of remote interaction with tax officials. He drew attention to the process of submitting reports electronically through the Taxpayer's Electronic Cabinet and using the mobile application "My Tax".
Young people were interested in information about the tax service's electronic services and the opportunity to register a free software RRO, which can be downloaded from the website of the State Tax Service of Ukraine and installed on a smartphone, laptop, or computer.
The excursion gave students the opportunity not only to gain theoretical knowledge on the topic "Taxes as an instrument of state regulation of the economy", but also to immerse themselves in the world of the tax service, learn a lot of useful information about the modern electronic format of interaction between taxpayers and tax officials, see with their own eyes how the process of providing administrative services works, how modern services such as the Payer's Electronic Cabinet and the mobile application "My Tax Service" work.
Students demonstrated considerable interest in tax topics, received answers to questions about taxation, and expressed gratitude for the event.
At the end of the excursion, tax officials wished the students to be conscious citizens and conscientious taxpayers.
Tetyana KUPCHYSHINA,
teacher of socio-economic disciplines
