Principles of Revenue Administration - ATAX0331

 
Faculty: Australian School of Business
 
 
School:  Aus School of Tax and Bus Law
 
 
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 Program 5540 or 5245 or 5272 or 7270 or 7545
 
 
CSS Contribution Charge:Band 3 (more info)
 
 
Tuition Fee:See Tuition Fee Schedule
 
 
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.


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


2 assignments
1 exam

Course Texts


Prescribed
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.

Recommended
Refer to Course Profile supplied by Lecturer.