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Tax Risk Management - ATAX0338 | ||||||||||||||||||||||||||||||||||||||||||||||||||
Description Given the global trend towards greater reliance on self-assessment, maintaining high levels of voluntary compliance is a critical issue for tax administrators. Further, tax administrators are faced with limited resources and in response have generally adopted a risk management approach to enforcement. From the perspective of taxpayers, self assessment places a greater compliance burden on them in terms of obligations and costs. Both tax administrators and taxpayers can adopt a range of strategies to manage risk, but to be effective, these strategies need to be underpinned by an understanding of what drives the behaviour of the other party and of the dynamics of the tax environment. The course draws on current best international practice in compliance management and allows students the opportunity to apply their learning in a range of contexts.
Recommended Prior Knowledge None
Course Objectives Students will develop a deeper understanding of the decision making processes of the various stakeholders in the tax system and will have the opportunity to apply their learning in a variety of contexts. Students will also be critically examining current best practice in compliance management and reflecting on the appropriateness of various strategies to assess and manage tax risk from the perspectives of both taxpayer and tax administrator.
On successful completion of the course, students will be expected to be able to:
Main Topics
Assessment 2 Assignments
1 Exam Course Texts Prescribed
There is no prescribed textbook for this course. Recommended Refer to Course Profile supplied by Lecturer. Order from UNSW Bookshop: |