Comparative Tax Systems - TABL5544

Faculty: UNSW Business School

School: School of Taxation and Business Law

Course Outline: TABL5544 Course Outline

Campus: Sydney

Career: Postgraduate

Units of Credit: 6

EFTSL: 0.12500 (more info)

Indicative Contact Hours per Week: 2

Enrolment Requirements:

Restricted to student in 5231, 5245, 5272, 5540, 5740, 7545, 9200, 9210, 9230, 9231, 9245, 9250, 9255, 9257, 9260, 9270. NOTE: Student in 5231, 5740, 9200, 9210, 9231 must complete TABL5551 or TABL5901 or equivalent before enrolling.

Excluded: ATAX0341, TABL3044, ATAX0641

CSS Contribution Charge: 3 (more info)

Tuition Fee: See Tuition Fee Schedule

Further Information: See Class Timetable

View course information for previous years.


The course provides students with a comparative overview of the tax systems of various countries, with a view to developing a conceptual and practical understanding of the reasons why tax systems differ (and why they are sometimes so similar). The objectives of the course are to help students understand the characteristics that tax systems have in common, the areas in which tax systems differ, and the factors (legal, institutional, political, economic, social and cultural) that cause the similarities and differences.

The course covers areas such as tax structures, tax at different government levels, different types of tax (including income taxes, consumption taxes, capital & wealth taxes, and environmental taxes), tax operating costs, tax administration and tax policy making and reform.
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