ACC30010

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

Student Effort Hours:

Approaches to Teaching and Learning:

Within this module, students will engage in a structured pedagogical environment that employs both plenary lectures and practical tutorials centred around problem-solving. Active participation in the classroom is not only encouraged but viewed as pivotal to one's academic journey.

Integral to the module's curriculum is the group-based "Fantasy Budget" continuous assessment assignment, facilitating collaborative learning experiences. This course endeavours to impart both the computational skills pertinent to taxation and its underlying theoretical principles, ensuring a holistic and enriched understanding for all students.

Requirements, Exclusions and Recommendations

Learning Requirements:

n/a

Module Requisites and Incompatibles

Not applicable to this module.
 

Assessment Strategy Invalid Option

 

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 2023/24 20th Edition Publisher Irish Tax Institute

Timetabling information is displayed only for guidance purposes, relates to the current Academic Year only and is subject to change.