Smart Interactive System for Learning of Tax Planning

This article describes principally new for the Russian practice course, which serves for studying of taxation on the basis of a newly created computer program – “Smart Presentation”. It was utilized at first for the teaching of subject “International tax planning” for 2 consecutive years (2016–2017) to masters groups of the second year of studies at the Institute of Business Studies of the Russian Presidential Academy of National Economy and Public Administration of the Russian Federation. The innovation is that the program modules a situation, in which a virtual enterprise is created and students through the management of the activities of this enterprise receive certain tax consequences. In case of achievement of negative results of the business activity student can return to the previous business case proposed. Implementation of the program into learning process brought quiet positive results. The studying efficiency indicator increased even up to 100% (in some groups). This experience represents first attempt of implementation of e-learning technologies for the teaching economic subject - taxation. Creation of an educational game on the basis of “Smart Presentation” now is under development. In frames of this game teams of students can manage virtual companies, making decisions without the possibility to change given answer and at the end the results of the teams will be compared on a competitive basis. Also “Smart Presentation” can help any teacher, even without any skills in programming, to make interactive presentations for students on any subject. Description of the technical decisions used is highlighted in the article.