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Goods and Services Tax: Design and Structure - ATAX0422 | |||||||||||||||||||||||||||||||||||||||||||||||
Description This course explores the economic and policy issues which underlie and drive GST. It tests these policy issues against critical selected aspects of Australia's and other GST legislative frameworks. The course analyses administration and compliance costs and the importance of planning, by government and business, for the successful operation of a GST. Importantly, it also explores conceptual issues arising in the transition from a tax like a wholesale sales tax to a GST. The focus of the course is a full overview of all aspects of the theoretical concepts that underlie a GST. The objective of this course is to provide sound conceptual and analytical knowledge of GST, which will be valuable for tax practitioners and essential for those involved in administration and development of the GST.
Recommended Prior Knowledge None
Course Objectives The objective of this course is to give a sound theoretical and practical understanding of the case for and operation of a GST. This course is generic in approach and does not seek to elaborate on the GST in any single country. Rather, the course is designed to provide an understanding of the theoretical issues associated with the case for a GST, the problems involved in implementing and administering a GST, along with the politics and economics of moving to such a tax.
More specifically, this course provides an insight into:
Main Topics
Assessment 1 research paper
1 exam Course Texts Prescribed 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
Ebril L, Keen M, Bodin J and Summers V, The Modern VAT (Washington, DC: IMF, 2001) |