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Module ADB-3212:
Trethiant

Trethiant 2022-23
ADB-3212
2022-23
Bangor Business School
Module - Semester 1 & 2
20 credits
Module Organiser: Sara Closs-Davies
Overview

SYLWER HEFYD: Mae darlithoedd yn cael eu cynnal drwy gyfrwng y Saesneg i'r modiwl yma (gweler ASB-3212 Taxation am ragor o wybodaeth) a chynhaliwyd gweithdai drwy gyfrwng y Gymraeg.

AMCANION: Rhoi golwg gyffredinol ar le trethiant mewn economi marchnad. Ymdrinnir â materion fel y cymhelliant i weithio ac arbed, ecwiti ac effeithlonrwydd economaidd, yng nghyd-destun trethi personol, corfforaethol a chyfalaf. Adolygir goblygiadau trethiant ar bolisi. Yn ogystal, cyfrifiannu incwm personol, corfforaethol, enillion cyfalaf a threth ar werth.

Erbyn llwyddo i gwblhau'r modiwl byddwch gyda gwybodaeth a dealltwriaeth o'r pynciau canlynol: Lle trethiant yn yr economi; y cydbwysedd rhwng ecwiti ac effeithlonrwydd; treth incwm a chymhelliannau i weithio ac arbed; swyddogaeth trethiant cyfalaf; seiliau trethiant a chymhelliannau buddsoddi; diwygio'r system dreth; a treth fel cyfrwng polisi.

Hefyd, bydd y ffocws ar cyfrifo rhwymedigaethau treth bersonol, gorfforaethol, enillion cyfalaf, etifeddu a threth ar werth, gyda ychydig o chynllunio sylfaenol trethi.

Assessment Strategy

Trothwy: D- to D+ (40-49%) Dim o bwys wedi ei hepgor neu'n anghywir o ran defnyddio gwybodaeth/sgiliau. Rhywfaint o ddealltwriaeth o elfennau damcaniaethol/cysyniadol/ymarferol. Cyfuno theori/ymarfer/gwybodaeth i'w weld yn ysbeidiol wrth gyflawni amcanion y gwaith a asesir.

Lefel arall: C- i C + (50-59%) Llawer o’r wybodaeth a’r sgiliau perthnasol wedi’u defnyddio'n gywir at ei gilydd. Dealltwriaeth ddigonol o elfennau damcaniaethol/cysyniadol/ymarferol. Integreiddio gweddol o theori/ymarfer/gwybodaeth wrth geisio cyflawni amcanion y gwaith a asesir. Peth tystiolaeth o ddefnyddio sgiliau creadigol ac adfyfyriol.

Da: B- i B +(60-69%) Perfformiad da iawn. Defnyddir y rhan fwyaf o'r wybodaeth berthnasol yn gywir. Dealltwriaeth dda o elfennau damcaniaethol/cysyniadol/ymarferol. Integreiddio da o theori/ymarfer/gwybodaeth wrth geisio cyflawni amcanion y gwaith a asesir. Tystiolaeth o ddefnyddio sgiliau creadigol ac adfyfyriol.

Rhagorol: A- i A + (70%+): Perfformiad rhagorol. Defnyddio'r wybodaeth berthnasol yn gywir. Dealltwriaeth ragorol o elfennau damcaniaethol/cysyniadol/ymarferol. Integreiddio da o theori/ymarfer/gwybodaeth wrth geisio cyflawni amcanion y gwaith a asesir. Tystiolaeth gref o ddefnyddio sgiliau creadigol ac adfyfyriol.

Learning Outcomes

  • Bod yn ymwybodol o ostyngiadau treth sydd ar gael i unigolion a chyrff corfforaethol a gallu eu cyfrifo.

  • Cyfrifo rhwymedigaethau treth bersonol, gorfforaethol, enillion cyfalaf, etifeddu a threth ar werth.

  • Deall swyddogaeth trethiant i gyflawni canlyniadau polisi a ddymunir.

  • Deall y rationale dros y gwahanol systemau treth a ddefnyddir mewn economïau modern.

Assessment method

Exam (Centrally Scheduled)

Assessment type

Crynodol

Description

Arholiad ar ddiwedd Semester 1 am 2-awr

Weighting

45%

Assessment method

Exam (Centrally Scheduled)

Assessment type

Crynodol

Description

Arholiad ar ddiwedd Semester 2 am 2-awr

Weighting

55%

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