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Principles of Revenue Administration - ATAX0431
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Faculty: Faculty of Law
 
 
School:  Australian School of Taxation
 
 
Course Outline: See below
 
 
Campus: ATAX Campus
 
 
Career: Postgraduate
 
 
Units of Credit: 6
 
 
EFTSL: 0.12500 (more info)
 
 
Indicative Contact Hours per Week: 0
 
 
Enrolment Requirements:
 
 
Restricted to students enrolled in Programs 9250 or 9255 or 9260 or 9245 or 9270 or 9200 or 5740 or 9210 or 9230
 
 
Fee Band: 3 (more info)
 
 
Further Information: See Class Timetable
 
 

Description

This course will provide essential core material on the principles that underpin the administration of tax authorities around the world. The course is an integral part of a program intended to satisfy demand from students, employed or potentially to be employed, in revenue authorities world-wide (but particularly in developing and transitional economies), for an articulated series of postgraduate courses of direct relevance to their work.

This course is one of three compulsory core courses which will be held in Sydney in consecutive weeks in a four week residential block available each year from 2010. It will be delivered over four to five days of intensive teaching, supplemented by extensive Study Materials and WebCT support.


Recommended Prior Knowledge

None

Course Objectives

This course will consider in detail the principles that underpin the effective operation of modern revenue authorities.

Main Topics

  • typologies of revenue authorities (autonomous versus semi autonomous versus captive authorities)
  • organisational issues relating to revenue authorities
  • functional versus tax versus market segment organisational models etc.
  • the functions of a revenue authority (taxation and customs perspectives including compliance strategies, effective debt collection etc)
  • revenue forecasting
  • benchmarking, measuring and monitoring international best practice
  • other strategic and operational issues

Assessment

1 research paper
1 exam

Course Texts

Information regarding the Atax Textbook Lists for Semester 1 will be available on the UNSW Bookshop website from 1 February.

Information regarding the Atax Textbook Lists for Semester 2 will be available on the UNSW Bookshop website from 1 July.

Order from UNSW Bookshop:
http://www.bookshop.unsw.edu.au/atax.html

URL for this page:

© The University of New South Wales (CRICOS Provider No.: 00098G), 2004-2011. The information contained in this Handbook is indicative only. While every effort is made to keep this information up-to-date, the University reserves the right to discontinue or vary arrangements, programs and courses at any time without notice and at its discretion. While the University will try to avoid or minimise any inconvenience, changes may also be made to programs, courses and staff after enrolment. The University may also set limits on the number of students in a course.