2014 | 4 | 2 | 40-47
Article title

Pedagogical Analysis of Higher Educational Standard of Bachelor’s Professional Education with Specialization in Taxes and Taxation at the Universities of Russian Federation

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The problem of tax officials’ training in Russian Federation is considered to be the main topic of the article. In the context of integration processes, the study of European countries’ experience, in particular, of Russian Federation, as well as the implementation of progressive ideas of tax service specialists’ professional training, have been actualized. Pedagogical analysis of the higher educational standard of bachelor’s professional education with specialization in taxes and taxation has been carried out. The branches of future tax service professional activity have been defined. The structure and content of the bachelor’s basic educational program of training in specialty 080100.62.04 “Economy” (profile “Taxes and taxation”) have been defined as well, inter alia, the meaning and features of the variable part of the program. The analysis of the students’ practical training and types of the final state assessment of the graduates has been performed. Types of the professional activity have been analyzed and main tasks of a tax service specialist’s training have been defined as well. General cultural competences have been described. According to the types of the professional activity, professional competences important for the future tax service officials have been defined. The relevance of using Russian Federation’s experience, in particular, the educational standard of higher professional education of bachelor’s degree in profile “Taxes and taxation” with the updated content and forms of Ukrainian state tax service professional training activity, has been proved.
Physical description
  • Head of Kyiv Finance and Economics College National State Tax Service University of Ukraine Address: 31 Karl Marks Str., Irpin town, 08200, Ukraine,
  • 1. Ескиндаров, М. (2008). Преподаватель - основная фигура в реализации инновационной системы в Финансовой академии при Правительстве Российской Федерации [Lecturer as a central figure in realizing innovative educational system in the Financial academy under the Government of the Russian Federation], Москва (in Russian).
  • 2. Садовничий, В. (2009) Университеты на пути к новому качеству образования: доклад на совещании Президиума РАН 18 июня 2008 г. [Universities on their way to the better quality of education: report delivered during the RAS Bureau meeting from June, the 18th, 2008], Москва: Московский университет (in Russian).
  • 3. Финансовый университет при Правительстве Российской Федерации [Financial Institute under the Government of the Russian Federation]. (2013). Стратегия развития федерального государственного образовательного бюджетного учреждения высшего профессионального образования «Финансовый университет при Правительстве Российской Федерации» на 2013-2020 годы [The development strategy of the state federal educational budget establishment of higher professional education “Financial Institute under the Government of the Russian Federation” for the period of 2013-2020]. Moscow, Retrieved 14. 04.2014 from: (in Russian).
  • 4. Министерство образования и науки Российской Федерации [Ministry of Education and Science of Russian Federation]. (2009). Федеральный государственный образовательный стандарт высшего профессионального образования: утвержден приказом Министерства образования и науки Российской Федерации от 21.12.2009 № 747 [Federal state educational standard of higher professional education: approved by the order of Ministry of Education and Science of Russian Federation from 21.12.2009, № 747]. Moscow, Retrieved 14. 04.2014 from: (in Russian).
  • 5. Тарангул Л. (2013). V науково-практична конференція «Реформування податкової системи України відповідно до європейських стандартів»: Зб. матер. наук.-практ. конференції [5th Scientific and Practical Conference “Reforming of the Ukrainian Taxation System in Accordance with the European Standards”: scientific and practical conference proceedings] (31 жовтня 2013 р.). Ірпінь: Нац. унів. ДПС України, Наук
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Publication order reference
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