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Module ASB-4442:
Int'l Tax: Policy and Practice

International Taxation: Policy and Practice 2024-25
ASB-4442
2024-25
Bangor Business School
Module - Semester 1
15 credits
Module Organiser: Helen Rogers
Overview

The overall aims and purpose of this module is: to identify the distinctive characteristics of tax system design; to review the principles of taxation; to consider tax policy including ethical and other tax policy issues; to examine public economics including concepts of fairness, efficiency and equity, social welfare; to consider the behaviour of individuals, households, firms and government; to compare international tax systems; to evaluate tax administration; and to calculate capital, income and consumption tax liabilities for individuals and businesses.

The place of taxation in the economy, what it is and its purpose (learning outcomes 1 and 2). The balance between equity and efficiency (learning outcomes 1 and 2); The basis and analysis of social welfare in the context of taxation (learning outcomes 1, 2 and 3); Evaluation of the incidence of taxation and its influence on individuals, households and firms (learning outcomes 1, 2 and 3); An analysis of individual, household, firm and government behaviour (learning outcome learning outcomes 1, 2 and 3); Comparison and evaluation of international taxation systems (learning outcome 5); Examine the operation of taxation systems and administrative issues (learning outcomes 3 and 4); Understand and apply public administration, taxation and other relevant interdisciplinary theories (learning outcomes 1, 2, and 3); The calculation of capital, income and consumption taxes for individuals and firms, to include tax planning (learning outcome 4).

Assessment Strategy

-Threshold 40-49% Threshold. A basic understanding of taxation (its role, key concepts, issues and its calculation) will be shown, but with little development of the lecture material, and some errors will be present. -Good 60-69% Good. A good understanding will be shown, together with evidence of wider reading and few errors will be made. -Excellent 70%+ Excellent. A sound understanding will be demonstrated, with very few errors, and significant evidence of wide reading in the topic. -Another level 50-59%. Conceptual and computational issues are covered beyond the basic level. There are few errors but analysis may lack comprehensiveness.

Learning Outcomes

  • Compare and contrast comparative taxation systems.

  • Demonstrate an ability to compute tax liabilities for individuals and businesses.

  • Develop an in-depth understanding of the role of taxation in public sector economics.

  • Develop an in-depth understanding of the underlying principles of taxation.

  • Evaluate and critique tax administration.

Assessment method

Essay

Assessment type

Summative

Description

2,000 - 2,500 word essay

Weighting

40%

Due date

23/01/2025

Assessment method

Exam (Centrally Scheduled)

Assessment type

Summative

Description

Final examination

Weighting

60%

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