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Curricular information is subject to change
On completion of this module students should be able to:
1. Understand the principles of taxation and critically evaluate different theories of taxation including taxes on income, capital and spending.
2. Prepare basic computations for different taxes (Income tax, capital gains tax, VAT and corporation tax).
3. Explain the practical workings and administration of the Irish Taxation System.
4. Appreciate some basic aspects of tax planning.
Introduction to taxation
Taxation policy
Income tax - self-employed individuals
Income tax - calculate assessable income of other income sources e.g. rental income
Income tax - employees
Computation of Income tax
Capital gains tax - calculation of taxation due and reliefs available
Value added tax - computation of VAT liability/refund
Corporation tax - calculation of corporation tax and reliefs available
Corporation tax - distributions
Student Effort Type | Hours |
---|---|
Lectures | 24 |
Small Group | 2 |
Tutorial | 10 |
Specified Learning Activities | 24 |
Autonomous Student Learning | 48 |
Total | 108 |
n/a
Description | Timing | Component Scale | % of Final Grade | ||
---|---|---|---|---|---|
Group Project: Fantasy Budget | Week 6 | n/a | Graded | No | 20 |
Examination: Terminal examination | 2 hour End of Trimester Exam | No | Graded | No | 60 |
Multiple Choice Questionnaire: One hour on line assessment consisting of 20 questions | Week 8 | n/a | Graded | No | 20 |
Resit In | Terminal Exam |
---|---|
Spring | Yes - 2 Hour |
• Feedback individually to students, post-assessment
Not yet recorded.
Name | Role |
---|---|
Professor Gerardine Doyle | Lecturer / Co-Lecturer |
Dr Charles Garavan | Lecturer / Co-Lecturer |