Acting Head of the Department

 Anatolii Lutsyk

Candidate of Economic Sciences, Associate Professor

Scientific interests: ways of optimizing state tax management, fiscal policy, taxation of business entities, customs policy and customs business, control activities of customs authorities

Email: a.lutsyk@tneu.edu.ua

Tel. 47-50-77,11-202

About the Department

Taxes are what we pay for a civilized society.
Oliver Wendell Holmes Sr.


 Department of Taxes and Fiscal Policy was established in 2001 aimed at training highly qualified specialists who have knowledge on theory and practice of fiscal administration and customs. The Department prepares specialists for tax and customs authorities of the State Fiscal Service of Ukraine since 2003 in accordance with signed contracts.

Since its very beginning, for over 13 years, the Department was headed by Doctor of Economic Sciences, Professor Krysovatyy Andriy Ihorovych. Since September 2014 Associate Professor Anatolii Lutsyk is the Interim Head of Department of Taxes and Fiscal Policy.

The teaching staff of the Department consists of 25 people, including 2 Doctors and 16 Candidates of Economic Sciences (PhD holders). 4 Doctoral and 12 Candidate theses were defended during the entire period of the Department functioning.

There are 10 postgraduate students in the Department. The academic staff constantly works on the implementation of state budget and contractual research topics, resulting in legislative initiatives on the development and improvement of the Tax, Customs and Budget Codes of Ukraine, bylaws regulating tax and customs fields.

 Department of Taxes and Fiscal Policy conducts research in the following areas: 

pragmatics and problematic aspects of tax system;

improvement of tax and customs policy;

paradigm of tax and customs administration in Ukraine;

formation and development of tax management;

fiscal conflicts;

activities of fiscal authorities in the context of strategic development guidelines of Ukraine;

improvement of customs administration in Ukraine;

organization of activities of the State Fiscal Service of Ukraine.

The main efforts of the staff of the Department are aimed at providing high quality teaching and methodical work. At the beginning of the establishment of the Department, 8 disciplines were taught, today there are about 30. Among them are some new ones, the need for which is caused by the transformation of the tax and customs systems of Ukraine, in particular: Customs Administration, Monitoring of Tax Risks, Transfer Pricing, Fiscal Administration, Customs Calculations and Reporting, Management of Tax Debt, Tax Management, Customs Control, Financial Regulation of Foreign Economic Activity, Selection of Customs Risks and others.

In the short period of its functioning, the Department has published about 40 textbooks and manuals, including those approved by the Ministry of Education and Science of Ukraine. The textbooks Tax System (edited by Yu. Ivanov, A. Krysovatyy and O. Desyatnyuk), Tax Management (edited by Yu. Ivanov, A. Krysovatyy, A. Kizyma and V. Karpova), Customs (edited by Professor A. Krysovatyy), manuals recommended for publication by the Ministry of Education and Science of Ukraine: Tax System (under the editorship of Professor A. Krysovatyy and Associate Professor O. Desyatnyuk), Taxes and Fiscal Policy (edited by Professor A. Krysovatyy and Associate Professor A. Lutsyk), Tax Management (edited by Professor A. Krysovatyy and Associate Professor A. Kizyma), Monitoring of Tax Risks and Management of Tax Debt (edited by Professor O. Desyatnyuk) are important achievements of the Department. Other manuals are being prepared for publication. All disciplines, which are taught by the staff of the Department, have sufficient methodical materials and tasks for practical classes.

The efforts of the teaching staff are aimed at introducing advanced teaching technologies and interactive methods of teaching students. Thus, since the founding of the Department, scientific clubs have worked efficiently in the thematic areas, in particular Tax Analyst, Customs Expert, and English Speaking Club-All about Finance. Students-graduates of the Department take part in contests of diploma works and the All-Ukrainian Olympiad in Tax System of Ukraine.

Thanks to the high professional level of the teaching staff as well as good academic and scientific base the Department of Taxes and Fiscal Policy confidently looks to the future.

 

Department website: http://podatky.org.ua