Critical Perspectives and Ethics - ATAX0016

 
Faculty: Australian School of Business
 
 
School:  Australian School of Taxation and Business Law
 
 
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
 
 
CSS Contribution Charge:Band 1 (more info)
 
 
Tuition Fee:See Tuition Fee Schedule
 
 
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


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.