Tax Administration Process - ATAX0406 |
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Description This course provides students with insights into current issues affecting tax administration. The course considers compliance research from the perspectives of both taxpayers and the economy in general. Administrative and constitutional law aspects are examined to provide a context for tax administrative law, and the review and appeal processes generally. Additionally the leading works on decision making theory are discussed to provide a perspective on their application in administrative decision making.
Course Objectives The objective of this course is to give the student a deep insight into current issues affecting tax administration. The course will consider issues affecting tax administration in depth. The research paper will give the Masters student further opportunity to carefully study and consider some facet of tax administration and tax decision making which is of particular interest to them.
Modes of Delivery Flexible Learning
Assessment Master of Taxation, Master of Applied Tax, Master of International Tax
Pass Requirements
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