Modiwl ASB-4442:
International Taxation: Policy and Practice

Ffeithiau’r Modiwl

Rhedir gan Bangor Business School

15.000 Credyd neu 7.500 Credyd ECTS

Semester 1

Trefnydd: Dr Sara Closs-Davies

Amcanion cyffredinol

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.

Cynnwys cwrs

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

Meini Prawf

trothwy

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.

da

60-69% Good A good understanding will be shown, together with evidence of wider reading and few errors will be made.

ardderchog

70%+ Excellent A sound understanding will be demonstrated, with very few errors, and significant evidence of wide reading in the topic.

C- i C+

50-59% Conceptual and computational issues are covered beyond the basic level. There are few errors but analysis may lack comprehensiveness.

Canlyniad dysgu

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

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

  3. Evaluate and critique tax administration.

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

  5. Compare and contrast comparative taxation systems.

Dulliau asesu

Math Enw Disgrifiad Pwysau
2,000 - 2,500 word essay 40.00
Final examination 60.00

Strategaeth addysgu a dysgu

Oriau
Lecture

2-hour lecture per week.

 22
Practical classes and workshops

Practical class/workshop to further develop learning and understanding of topics taught in previous lecture(s).

 9
Private study 119

Sgiliau Trosglwyddadwy

  • Llythrennedd - Medrusrwydd mewn darllen ac ysgrifennu drwy amrywiaeth o gyfryngau
  • Rhifedd - Medrusrwydd wrth ddefnyddio rhifau ar lefelau priodol o gywirdeb
  • Hunanreolaeth - Gallu gweithio mewn ffordd effeithlon, prydlon a threfnus. Gallu edrych ar ganlyniadau tasgau a digwyddiadau, a barnu lefelau o ansawdd a phwysigrwydd
  • Archwilio - Gallu ymchwilio ac ystyried dewisiadau eraill
  • Dadansoddi Beirniadol & Datrys Problem - Gallu dadelfennu a dadansoddi problemau neu sefyllfaoedd cymhleth. Gallu canfod atebion i broblemau drwy ddadansoddiadau ac archwilio posibiliadau

Sgiliau pwnc penodol

  • knowledge of the main current technical language and practices of accounting (for example, recognition, measurement and disclosure in financial statements; managerial accounting; auditing; taxation) in a specified socio-economic domain
  • skills in recording and summarising transactions and other economic events; preparation of financial statements; analysis of the operations of business (for example, decision analysis, performance measurement and management control); financial analysis and projections (for example, analysis of financial ratios, discounted cash flow analysis, budgeting, financial risks)
  • knowledge of contemporary theories and empirical evidence concerning accounting in at least one of its contexts (for example, accounting and capital markets; accounting and the firm; accounting and the public sector; accounting and society; accounting and sustainability) and the ability to critically evaluate such theories and evidence age
  • Numeracy: the use of quantitative skills to manipulate data, evaluate, estimate and model business problems, functions and phenomena.
  • Articulating and effectively explaining information.
  • 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.

Adnoddau

Goblygiadau o ran adnoddau ar gyfer myfyrwyr

It is important students use the correct suggested text book, edition and tax year for this module. Students can either purchase the suggested texts or borrow them for a specific time period from the library.

Rhestrau Darllen Bangor (Talis)

http://readinglists.bangor.ac.uk/modules/asb-4442.html

Rhestr ddarllen

Core text book: Taxation: Policy and Practice 2020/21 by Andy Lymer and Lynne Oats, 27th edition.

Additional suggested books: Taxation - incorporating the Finance Act 2020, by Alan Combs, Ricky Tutin and Peter Rowes. Principles of International Taxation by Angharad Miller and Lynne Oats

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