The intensive development of tax relations requires the training of experienced tax specialists. At the same time, there is the need for several levels of awareness regarding the legal regulation of tax relations. These levels condition the availability of basic knowledge for taxpayers, knowledge necessary to exercise the powers of tax authorities and courts.

The article substantiates the discrepancy and connection, the purpose of generalized, basic, advanced and complex courses on tax law. The basis of approaches to their development is the target audience and the perspective of using tax law knowledge. Based on this, an analysis of the steps to improve the teaching of tax law subjects from exclusively lecture training based on the lecturer’s monologue to the forms of direct communication between the lecturer and students when solving lecture cases was carried out.

At the end of the article, an example of material that must be provided to students for preparation for lectures in dialogue mode with the teacher is given. 

Bibliography

Edited and translated books

1. Lok Dzhon, Dva traktaty pro pravlinnia (per z anhl Pavlo Sodomora, Nash Format 2020.

 2. Podatkove pravo (skhemy) (D Hetmantsev, M Kucheriavenko red, Pravo 2023).

3. Podatkove pravo: pidruchnyk (D Hetmantsev, M Kucheriavenko red, Pravo 2023).

Journal articles

4. Kucheriavenko M, ‘Do problemy vyznachennia yurysdyktsiinosti podatkovykh sporiv’ [2013] 1(23) Finansove pravo 17–20.

5. Kucheriavenko M, ‘Nalogovye spory: k probleme jurisdikcii’ [2014] 6 Ezhegodnik ukrainskogo prava 131–47.

6. Kucheriavenko M, ‘Reformuvannia yurysdyktsii: “pro” chy “contra”?’ (21–2 liutoho 2020 r. № 7) Yurydychnyi visnyk Ukrainy 6.