Module ADB-3212:
Trethiant

Module Facts

Run by Bangor Business School

20 Credits or 10 ECTS Credits

Semester 1 & 2

Organiser: Dr Helen Rogers

Overall aims and purpose

SYLWER: Os ydych wedi cofrestru ar y modiwl hwn, ni ellwch gofrestru hefyd ar ASB-3113 Strategaeth Hysbysebu neu ASB-3114 E-Farchnata.

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.

Course content

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; Treth fel cyfrwng polisi; Cyfrifo rhwymedigaethau treth bersonol, gorfforaethol, enillion cyfalaf, etifeddu a threth ar werth; Cynllunio sylfaenol o ran talu trethi.

Assessment Criteria

threshold

Trothwy: Gwelir dealltwriaeth sylfaenol o faterion trethiant a'r ffordd y caiff ei gyfrifo, ond gyda fawr ddim ychwanegu at ddeunydd y darlithoedd, a bydd rhai gwallau i'w cael.

excellent

Rhagorol: Dangosir dealltwriaeth gadarn, gydag ychydig iawn o wallau, a thystiolaeth sylweddol o ddarllen eang yn y maes.

good

Da: Dangosir dealltwriaeth dda, ynghyd â thystiolaeth o ddarllen ehangach ac ychydig o wallau a wneir.

Learning outcomes

  1. Deall pwysigrwydd cynllunio ar gyfer talu trethi.

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

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

  4. Deall swyddogaeth trethiant i gyflawni canlyniadau polisi a ddymunir.

  5. Deall fframwaith gymhellol system drethiant a'r materion cysyniadol sy'n ymwneud â'r cymwysiadau trethiant hyn.

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

Assessment Methods

Type Name Description Weight
Arholiad - Semester 1 2awr 45
Arholiad - Semester 2 2awr 55

Teaching and Learning Strategy

Hours
Private study 157
Lecture

Un ddarlith 2 awr yr wythnos yn Semester 1.

20
Lecture

Un ddarlith awr yr wythnos yn Semester 2.

10
Tutorial

Gweithdy 1 awr pob wythnos yn semester 2.

10
Tutorial

Tri gweithdy 1 awr yn semester 1

3

Transferable skills

  • Literacy - Proficiency in reading and writing through a variety of media
  • Numeracy - Proficiency in using numbers at appropriate levels of accuracy
  • Computer Literacy - Proficiency in using a varied range of computer software
  • Self-Management - Able to work unsupervised in an efficient, punctual and structured manner. To examine the outcomes of tasks and events, and judge levels of quality and importance
  • Exploring - Able to investigate, research and consider alternatives
  • Information retrieval - Able to access different and multiple sources of information
  • Inter-personal - Able to question, actively listen, examine given answers and interact sensitevely with others
  • Critical analysis & Problem Solving - Able to deconstruct and analyse problems or complex situations. To find solutions to problems through analyses and exploration of all possibilities using appropriate methods, rescources and creativity.
  • Presentation - Able to clearly present information and explanations to an audience. Through the written or oral mode of communication accurately and concisely.
  • Teamwork - Able to constructively cooperate with others on a common task, and/or be part of a day-to-day working team
  • Mentoring - Able to support, help, guide, inspire and/or coach others
  • Management - Able to utilise, coordinate and control resources (human, physical and/or financial)
  • Argument - Able to put forward, debate and justify an opinion or a course of action, with an individual or in a wider group setting
  • Self-awareness & Reflectivity - Having an awareness of your own strengths, weaknesses, aims and objectives. Able to regularly review, evaluate and reflect upon the performance of yourself and others
  • Leadership - Able to lead and manage, develop action plans and objectives, offer guidance and direction to others, and cope with the related pressures such authority can result in

Subject specific skills

  • Abstraction. From the study of economic principles and models, students see how one can abstract the essential features of complex systems and provide a useable framework for evaluation and assessment of the effects of policy or other exogenous events. Through this, the typical student will acquire proficiency in how to simplify while still retaining relevance. This is an approach that they can then apply in other contexts, thereby becoming more effective problem-solvers and decision-makers.
  • Problem solving and critical analysis: analysing facts and circumstances to determine the cause of a problem and identifying and selecting appropriate solutions.
  • Numeracy: the use of quantitative skills to manipulate data, evaluate, estimate and model business problems, functions and phenomena.
  • Ability to work with people from a range of cultures.
  • Articulating and effectively explaining information.
  • Building and maintaining relationships.
  • Communication and listening including the ability to produce clear, structured business communications in a variety of media.
  • Conceptual and critical thinking, analysis, synthesis and evaluation.
  • Self-management: a readiness to accept responsibility and flexibility, to be resilient, self-starting and appropriately assertive, to plan, organise and manage time.
  • Self reflection: self-analysis and an awareness/sensitivity to diversity in terms of people and cultures. This includes a continuing appetite for development.

Resources

Resource implications for students

Mae rhaid un ai prynu'r gwerslyfr yma neu ei benthyg o'r llyfrgell.

Talis Reading list

http://readinglists.bangor.ac.uk/modules/adb-3212.html

Courses including this module

Compulsory in courses: