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QLLM423 Principles of Taxation (Sem 1)

Module description

The module will cover the structure, principles, rules and application of a selection of taxes and issues from a multi-jurisdictional perspective. In particular, the module will look at the taxation of individual income and wealth, the taxation of corporations, indirect taxation, taxation at the sub-national level and tax administration. This is crucial not only for an understanding of specific domestic tax systems and the options available in designing domestic tax systems, but also to an understanding of the international tax system, which is determined by the interaction of national tax systems.

Prerequisites

None

Applicable Groupings

Mode of Assessment

7,500 word essay

Credits

22.5 Credits

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