FEATURES OF FORMING THE LEGAL COMPETENCE IN MASTERS OF ACCOUNTING AND TAXATION

Abstract

Abstract. Significant socio-economic changes in our country, in connection with the processes of integration with the EU, caused the urgency of the problem of formation of legal competence of masters in accounting and taxation, whose professional activity requires legislative approaches to the analysis and decision-making in socio-political and professional activities, education of social and professional mobility. The purpose of the study is to substantiate the choice of pedagogical conditions for the formation of the legal competence of masters in accounting and taxation in the process of continuing education. Methods of research: analysis (activity of masters in accounting and taxation, as a component of professional training of a specialist); modeling (professional training and activities for the formation of legal competence); generalization (in the process of structuring the contents of the training on the formation of legal competence; the formulation of conclusions); observation (in the work of future masters in the process of formation of legal competence); a survey (conducted in the course of performing professional tasks of varying degrees of complexity, requiring the use of skills to find non-standard solutions, generate original ideas for the provision of economic activity of the enterprise, using available legal information). The article describes and analyzes pedagogical conditions of development of legal competence of bachelors on accounting and taxation. The author's technique is offered and the model of development of legal competence of these specialists is developed. Taking into account the requirements of the personally oriented methodological approach, the process of formation of legal competence for each student-master of accounting and taxation was specified with the help of an individual educational plan.