Taxology in Smart University Economics: New Approaches to Teaching Taxation

Abstract

As it is mentioned in the “Knowledge management as foundation of smart university” paper by L. Maciaszek, K. Marciniak, “functioning in an era of knowledge is forcing organizations to manage this valuable resource in an exact way, and very frequently, activities of organizations are dependent on application of knowledge.” Sometimes, even this means “to be or not to be for an enterprise.” These obstacles touch every sphere of the activity of an enterprise. Within the work, we are going to more thoroughly examine the processes of tax planning and of preparation of competitive tax specialists for a modern enterprise, national or multinational. Regarding the scope of our work, description of the new methods of teaching taxation, we can conclude that in the Russian Federation, traditionally, taxation in the higher school is taught on the bases of theory, ordinary oral lections, the sources for which are legislative norms, books, paper methodological materials on the subject, and solving of practical cases. These methods represent standard background, but for now, do not correspond to modern challenges, clauses of conduction of business, especially global, and the needs of knowledge-based economy. In this work, we observe new direction of preparation of tax specialists. Taxology is aimed at optimization of tax function of the companies and is established and actively promoted by the Thomson Reuters Corporation within the world (in the USA, Australia, and Europe) since 2014. Also, we estimate the perspectives of the development of this direction of training of tax specialists in the Russian Federation.