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Course

Critical Perspectives and Ethics - ATAX0016

Faculty: Australian School of Business

School: Australian School of Taxation and Business Law

Course Outline: ATAX0016 Course Outline

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: 3 (more info)

Tuition Fee: See Tuition Fee Schedule

Further Information: See Class Timetable

View course information for previous years.

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

Course Texts

Textbook lists for ATAX courses will be available from the UNSW Bookshop from 1 February for Semester 1 courses and from 1 July for Semester 2 courses.
Library

Study Levels

Undergraduate Study Postgraudate Study Postgraduate Research Study Non-Award Study

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