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

TABL2751 Business Taxation. Students without this prior knowledge may find that they need to take steps to ensure adequate understanding of the related area.