Specialist: 5.37.02.08 Taxes and taxation

Career: Economist

This professional profile defines the tasks and basic requirements for economists in the specialty "Taxes and Taxation" in secondary schools of Turkmenistan.

Describe the professional development plan, estimate the number of specialists to be trained, substantiate their composition, organize educational work in secondary vocational schools, assign them to their places of employment, assign them to their places of employment, assign them to their jobs,

The role of the specialist

In accordance with the profession and profession, the specialist trained to perform tasks related to the management, accounting, financing, analysis, analysis and taxation of all sectors of the economy in the context of market relations.

The specialist is a specialist in the Main State Tax Department of the Ministry of Finance and Economy of Turkmenistan, provincial, district and city departments, various funds management institutions, insurance organizations, various property enterprises and other institutions.

General requirements for a specialist

The expert must be a highly trained, cultured and healthy person, who knows the interests of the people, who is loyal to his Motherland, his people, his President, who understands the requirements and policies of the Prosperous Age of the Sovereign State and seeks to implement them without deviation.

The professional community should be able to please, guide, educate employees in the spirit of unity, purposefulness, patriotism, constantly improve their theoretical knowledge, practical skills, use the accumulated scientific information in their field, apply scientific knowledge in their work.

The specialist must be a person who is thoroughly scientific and practically trained, who has mastered his profession, who is constantly striving to expand and deepen his knowledge and vision, who is able to work in harmony with the masses.

The specialist should know the following:

- Principles of the tax system in Turkmenistan and its legal basis;

- types, purposes and tax theory of taxes;

- the organization and methodology of taxation in natural and legal entities and business systems;

- accounting and reporting of taxation in the sectors;

- the principles of the state fiscal policy, the circulation and methods of regulating the economy;

- the main economic indicators of taxation in the sectors and their regulatory legislation;

- Methodology of work on the structure, principles, implementation and tax indicators of the state budget of Turkmenistan;

- principles and methods of financial management;

- management accounting and reporting;

- financial statements and reporting;

- tax control and its principles.

The specialist must be able to:

- regulation of the sectors of the economy in accordance with the requirements of the budget and tax policy by using the main economic indicators of taxation;

- application of the basic principles of the centralized and local structure of the state budget for the development and targeted planning and management of financial resources;

- managing the debts of the state on internal and external settlements and regulating the country's monetary and financial circulation using the tools of tax and fiscal policy;

- management of extra-budgetary funds;

- taxation and financial organization of enterprises, institutions and organizations;

- ensuring the proper establishment of tax control in enterprises, institutions and organizations;

- development of the state budget and financial plans;

- be able to calculate the amount of income and profit of the enterprise and the depreciation of fixed assets and other economic indicators;

- organization of analysis of economic activities of enterprises, institutions and organizations;

- complete mastery of the principles of financial reporting of enterprises, institutions and organizations;

- methods of regulating the bank's cash flow, money issuance, cash flow to the circulation of the household, and methods of regulating the circulating cash flow;

- organization of methods of taxation in natural and legal entities and business systems;

- to prepare the necessary information on economic indicators on the basis of the guidelines and regulations adopted in the field of taxation and development of the state budget.

All the conditions of professional qualification must strictly observed by secondary vocational schools and governing bodies that train specialists in this field in accordance with the requirements of the economy. The certificate should serve as a reference and work record in the preparation of the curricula of the educational institutions that train the specialists, the institutions that improve the professional skills of the specialist.

Changes and additions to the professional description based on scientific achievements can only made based on the agreement of the Ministry of Education of Turkmenistan and the Ministry of Finance and Economy.