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ACC30010

Academic Year 2026/2027

Tax in Society (ACC30010)

Subject:
Accountancy
College:
Business
School:
Business
Level:
3 (Degree)
Credits:
5
Module Coordinator:
Dr Karolis Matikonis
Trimester:
Autumn
Mode of Delivery:
On Campus
Internship Module:
No
How will I be graded?
Letter grades

Curricular information is subject to change.

This module introduces students to the fundamental principles and economics of taxation, alongside their practical application. It examines the key influences shaping the Irish tax system, with an emphasis on developing students’ ability to calculate liabilities under the main tax heads, including Income Tax, Capital Gains Tax, VAT and Corporation Tax.

About this Module

Learning Outcomes:

Upon successful completion of this module, students should be poised to:

-Critically evaluate the structure and societal impact of the tax system and fiscal policy, and develop evidence-based recommendations to enhance social and economic outcomes.
-Accurately calculate various taxes, including Income Tax, Capital Gains Tax, and Corporation Tax, while integrating ethical considerations and ensuring compliance with legal requirements.
-Explain and assess the administrative frameworks, operational processes, and tax planning strategies within the tax system.

Indicative Module Content:

1. Overview of Taxation
2. Principles of Tax Policy
3. Income Tax
3.1 Self-employed individuals
3.2 Diverse income sources, including rental income
3.3 Employees
3.4 Income Tax Computation
4. Capital Gains Tax
4.1 Tax liabilities and available reliefs
5. Value Added Tax (VAT)
5.1 Determining VAT liability or refunds
6. Corporation Tax
6.1 Tax calculations and available reliefs
6.2 Distribution considerations

UNESCO highlights a set of key competencies that support individuals in their development and support society in achieving the UN Sustainable Development Goals (SDGs). UCD has adapted these competencies and is combining them with others to form a general framework of learning competencies. This module will help you develop the competencies below to the levels specified. 
Learning Competency Additional Information Level

Collaboration

 The ability to learn from others; to understand and respect the needs, perspectives and actions of others (empathy); to understand, relate to and be sensitive to others (empathic leadership); to deal with conflicts in a group; and to facilitate collaborative and participatory problem solving. Proficient

Critical Thinking

 The ability to question norms, practices and opinions; to reflect on one’s own values, perceptions and actions. Proficient

Systems Thinking

 The ability to recognize and understand relationships; to analyse complex systems; to think of how systems are embedded within different domains and different scales; and to deal with uncertainty. Proficient

Strategic

 The ability to collectively develop and implement innovative actions that further sustainability at the local level and further afield. Advanced Beginner

Integrated Problem Solving

 The overarching ability to apply different problem-solving frameworks to complex sustainability problems and develop viable, inclusive and equitable solution options that promote sustainable development, integrating the competencies in this list. Competent

Self-awareness

 The ability to reflect on one’s own role in the local community and (global) society; to continually evaluate and further motivate one’s actions; and to deal with one’s feelings and desires. Advanced Beginner

Normative

 The ability to understand and reflect on the norms and values that underlie one’s actions; and to negotiate values, principles, goals, and targets, in a context of conflicts of interest and trade-offs, uncertain knowledge and contradictions. Proficient

Anticipatory

 The ability to understand and evaluate multiple scenarios for the future – possible, probable and desirable; to create one’s own visions for the future; to apply the precautionary principle; to assess the consequences of actions; and to deal with risks and changes. Competent

Digital Literacy and Judgement

 The ability to access, evaluate, create and communicate information in digital environments; to engage critically, ethically and responsibly with digital technologies and digital information; to understand their opportunities, limitations, risks and impact on individual’s digital identities; and to exercise informed judgement in digital participation and decision-making. Competent

AI Literacy & Agency

 The ability to understand, critically evaluate and responsibly engage with artificial intelligence; to recognise how AI systems are shaped by human values; to assess their ethical, social and environmental implications; and to exercise human judgement, agency and accountability in AI-related contexts. Advanced Beginner

The United Nations identified seventeen Sustainable Development Goals (SDGs) as core to the 2030 Agenda for Sustainable Development, and UCD contributes in general to SDG 4 Quality Education. Further SDGs explored within this module if relevant are listed below. A scale of 1 - 5 indicates the extent to which the SDG is covered.


Goal Name Description Coverage

End poverty in all its forms everywhere 2

Promote sustained, inclusive and sustainable economic growth, full and productive employment and decent work for all 3

Reduce inequality within and among countries 4

Promote peaceful and inclusive societies for sustainable development, provide access to justice for all and build effective, accountable and inclusive institutions at all levels 3
 

Student Effort Hours:
Student Effort Type Hours
Specified Learning Activities

35
Autonomous Student Learning

57
Lectures

22
Small Group

11
Total

125

Approaches to Teaching and Learning:
The module combines plenary lectures with practical, problem-solving tutorials, with active participation encouraged throughout.

A group-based Fantasy Budget assignment supports collaborative learning and the application of tax concepts to policy issues. The module develops both practical tax computation skills and an understanding of the underlying principles of taxation.

Students may use AI tools on a limited basis when preparing group assignments, for example for idea generation. Students remain fully responsible for the accuracy and reliability of their work, and any use of AI must be appropriately acknowledged. The use of AI to learn fundamental tax concepts assessed in examinations is not recommended, as AI-generated tax information can be inaccurate. Some examination questions may incorporate AI-generated content which students will be required to identify, evaluate and correct.

Requirements, Exclusions and Recommendations
Learning Requirements:

n/a


Module Requisites and Incompatibles
Not applicable to this module.
 

Assessment Strategy
Description Timing Component Scale Must Pass Component % of Final Grade Component repeat (in-module) Offered
Exam (In-person): The final exam, covering all module materials and worth 60% of the total mark, is a 2-hour assessment allowing only non-programmable or scientific calculators. End of trimester
Duration:
2 hr(s)
 Standard conversion grade scale 40% No
60
 No
Group Work Assignment: The group written assignment, constituting 20% of the total module mark, involves teams of four students critically analysing the implications of Budget 2025 and suggesting new fiscal instruments. Week 6 Standard conversion grade scale 40% No
20
 No
Quizzes/Short Exercises: The 1-hour multiple-choice exam consists of 20 questions, each with 5 possible options. Only one option per question is correct. Week 8 Standard conversion grade scale 40% No
20
 No

As part of UCD's student support, under the Additional Consideration policy, extensions may be available for the following assessments in the module: Assignment (including essay/poster), Portfolio, Reflective Assignment, Report(s), and Individual Project.


Carry forward of passed components
Yes
 

Resit In Terminal Exam
Spring Yes - 2 Hour
Please see Student Jargon Buster for more information about remediation types and timing. 

Feedback Strategy/Strategies

• Feedback individually to students, post-assessment
• Group/class feedback, post-assessment

How will my Feedback be Delivered?

Multiple Choice Exam Feedback: Upon grading, students will receive their individual marks for the multiple-choice examination. Group Work Assessment: Prior to the submission of group assignments, a marking rubric outlining clear expectations and criteria will be provided. Each submitted assignment will be returned with the rubric, detailing key areas of strength and areas for improvement. Final Exams Feedback: After the final exam is graded, students will receive their individual marks.

Irish Taxation: Law and Practice 2026/27 Publisher: Irish Tax Institute

Irish Taxation by Paula Byrne 2026/27 Publisher: Marbella

Taxation 1 (RoI) 2026–2027 Publisher: Chartered Accountants Ireland

Timetabling information is displayed only for guidance purposes, relates to the current Academic Year only and is subject to change.
Autumn Lecture Offering 1 Week(s) - 1 Fri 15:00 - 16:50
Autumn Lecture Offering 1 Week(s) - 2, 3, 4, 5, 6, 7, 9, 10, 11, 12 Mon 16:00 - 17:50
Autumn External & School Exams Offering 1 Week(s) - 8 Wed 18:30 - 19:20
Autumn Small Group Offering 1 Week(s) - Autumn: Weeks 2-12 Tues 14:00 - 14:50
Autumn Online Learning Offering 2 Week(s) - Autumn: Weeks 2-12 Tues 10:00 - 10:50
Autumn Small Group Offering 3 Week(s) - Autumn: Weeks 2-12 Tues 13:00 - 13:50
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