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Critical Perspectives and Ethics - ATAX0016
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Faculty: Faculty of Law
 
 
School:  Australian School of Taxation
 
 
Course Outline: See below
 
 
Campus: ATAX Campus
 
 
Career: Undergraduate
 
 
Units of Credit: 6
 
 
EFTSL: 0.12500 (more info)
 
 
Indicative Contact Hours per Week: 0
 
 
Enrolment Requirements:
 
 
Prerequisite: ATAX0001
 
 
Excluded: ATAX0116
 
 
Fee Band: 1 (more info)
 
 
Further Information: See Class Timetable
 
 

Description

The primary aim of this course is to encourage students to consider the moral and ethical roles and responsibilities of the various participants in the taxation system. This is done through a consideration of the ethical framework through which businesses and tax professionals operate, followed by an analysis of tax avoidance and evasion and the judicial, legislative and administrative responses that have taken place in relation to these phenomena.


Recommended Prior Knowledge

None

Course Objectives

At the completion of this course students will be able to:
  • Identify and evaluate legal, moral and ethical perspectives
  • Explain the operation of the ethical rules of professional accounting and legal bodies, such as CPA Australia and the Institute of Chartered Accountants in Australia
  • Explain the operation of codes of conduct for tax agents and apply that code in specified circumstances
  • Identify and evaluate the basis for civil and criminal liability of tax practitioners
  • Identify and evaluate the role of the judiciary in tax disputes
  • Understand what is meant by tax avoidance, evasion and planning
  • Identify and evaluate the role of specific anti-avoidance provisions
  • Identify and evaluate the key principles in Part IVA of the Act, the general anti-avoidance provision
  • Provide some comparative conclusions about the relative roles and responsibilities of the various participants in the system and the significance of ethics

Main Topics

  • Exploring law, morals and ethics
  • The legal and ethical framework for tax professionals
  • Interpretation and construction in context
  • Tax evasion, avoidance and planning
  • Anti-avoidance measures

Assessment

3 Assignments
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

Recommended
Below is a list of further references that you may find useful in this course. Purchase of recommended references is not compulsory:
  • Braithwaite J, Markets in Vice, Markets in Virtue (Sydney, Federation Press, 2005)
  • Desjardins J, An Introduction to Business Ethics (Boston, McGraw Hill, 3rd ed, 2009)
  • Ghillyer A, Business Ethics: A Real World Approach (Boston, McGraw Hill, 2008)
  • Ross Y, Ethics in law: Lawyers' Responsibility and Accountability in Australia (Sydney: Butterworths, 3rd ed, 2001)

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© 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.