MGIMO presents another course on the Coursera platform — «Tax and Taxation: Special Tax Regimes», developed by L. A. Yunusov, professor of the Management, Marketing and Foreign and Economic Activities Department.

The course «Tax and Taxation: Special Tax Regimes» was designed to teach students about special tax regimes to develop the best cost structure when it comes to taxation in business.

The course focuses on the existing special tax regimes which allow for optimization and reduction of tax burden for certain groups of taxpayers, primarily for medium and small business representatives.

The course will help students distinguish between special tax regimes and overall system of taxation, tell them about the peculiarities of the simplified tax system, a unified tax on imputed income, specific features of the patent system, agreement on production sharing and unified agricultural tax.

— See the MGIMO web-site for russian version