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Curricular information is subject to change
Having completed this course, participants will:1. Be able to critically evaluate different theories of Taxation including taxes on income, corporations, capital and spending.2. Be able to prepare basic computations for different taxes (specifically Income Tax, Corporation Tax, Capital Acquisition Tax and Capital Gains Tax).3. Understand the practical workings and administration of the Irish Taxation System, in particular Income Tax, Corporation Tax, Capital Gains Tax and Capital Acquisition Tax.4. Appreciate and apply elements and aspects of tax planning.5. Be able to critically review relevant tax cases.
Indicative Module Content:This module will explore the theory of taxation and its practical application. The topics covered will include review of the Irish Taxation system, Income Tax, Corporation Tax, Capital Gains Tax and Capital Acquisition Tax. The course will also include aspects of tax planning, tax case law.
| Student Effort Type | Hours |
|---|---|
| Lectures | 24 |
| Tutorial | 12 |
| Specified Learning Activities | 24 |
| Autonomous Student Learning | 60 |
| Total | 120 |
ACC30010 - Tax in Society - LEVEL 3
Learning Exclusions:N/A
Learning Recommendations:N/A
| Description | Timing | Component Scale | % of Final Grade | ||
|---|---|---|---|---|---|
| Continuous Assessment: MCQ | Week 7 | n/a | Standard conversion grade scale 40% | No | 20 |
| Examination: Examination | 2 hour End of Trimester Exam | No | Standard conversion grade scale 40% | No | 60 |
| Continuous Assessment: Essay | Week 8 | n/a | Standard conversion grade scale 40% | No | 20 |
| Resit In | Terminal Exam |
|---|---|
| Autumn | Yes - 2 Hour |
• Group/class feedback, post-assessment
Not yet recorded.