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Taxation of Industry and Technology - ATAX0415 | |||||||||||||||||||||||||||||||||||||||||||||||
Description This course covers special tax rules and incentives that apply to persons or entities operating in specific industries or sectors of the economy, including small business, as well as more general incentives to encourage inventiveness and increase competitiveness. Concentration is on productive sectors of the economy (as opposed to financial services) and extends to taxation of e-commerce. Coverage includes a critical analysis of why special rules exist and the desirability and effectiveness of using the tax system to achieve or encourage government industry policy.
Recommended Prior Knowledge None
Course Objectives This course is intended to provide students with:
Main Topics
Assessment 1 research paper
1 exam Course Texts Prescribed You must purchase or have access to the following publications:
Citation and Style Guides
The following is a selection of acceptable citation and style guides, which you may use as the basis for your written work. You must purchase or have access to one of the following publications:
Recommended
Below is a list of further references that you may find useful in this course. Purchase of recommended references is not compulsory. Selected references may be borrowed and dispatched to you through the Atax Book Borrowing Service (ABBS). This service will replace the Library collections previously held in Learning Centres.
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