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ACC41260

Academic Year 2025/2026

Taxation (ACC41260)

Subject:
Accountancy
College:
Business
School:
Business
Level:
4 (Masters)
Credits:
7.5
Module Coordinator:
Dr Karolis Matikonis
Trimester:
Summer
Mode of Delivery:
On Campus
Internship Module:
No
How will I be graded?
Letter grades

Curricular information is subject to change.

Taxation plays a crucial role in shaping society, funding public services, and influencing economic behaviour. This module delves into the practical application of tax within the Irish context, equipping students with a thorough understanding of how tax systems operate and their impact on individuals and businesses. Students will develop skills in calculating Income Tax, Capital Gains Tax, VAT, and Corporation Tax, applying these to real-world scenarios. Emphasis is placed on understanding the intricacies of tax rates, reliefs, and exemptions. By focusing on tax computations and their broader implications, this module ensures students gain both the technical proficiency and the analytical insight needed to navigate the complexities of the Irish tax framework and its societal significance.

About this Module

Learning Outcomes:

Upon successful completion of this module, students should be poised to:
-Accurately calculate Income Tax, Capital Gains Tax, Value Added Tax, and Corporation Tax, while ensuring compliance with legal requirements and ethical standards.
-Demonstrate a clear understanding of the administrative frameworks, operational processes, and tax planning strategies.
-Identify and solve tax-related problems through accurate calculations, while evaluating the financial and societal implications of taxation decisions.

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. Corporation Tax
5.1 Tax calculations and available reliefs
5.2 Distribution considerations
6. Value Added Tax (VAT)
6.1 Determining VAT liability or refunds

Student Effort Hours:
Student Effort Type Hours
Specified Learning Activities

24
Autonomous Student Learning

102
Lectures

24
Total

150

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.

Requirements, Exclusions and Recommendations

Not applicable to this module.


Module Requisites and Incompatibles
Not applicable to this module.
 

Assessment Strategy
Description Timing Component Scale Must Pass Component % of Final Grade In Module Component Repeat Offered
Exam (In-person): The exam, covering all module materials, is a 3-hour assessment allowing only non-programmable or scientific calculators. End of trimester
Duration:
3 hr(s)
 Graded No
100
 No

Carry forward of passed components
Yes
 

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

Feedback Strategy/Strategies

• Group/class feedback, post-assessment

How will my Feedback be Delivered?

Marks will be provided to each student individually, and general areas of strength and areas for improvement will be announced to the entire group after the exam.

Timetabling information is displayed only for guidance purposes, relates to the current Academic Year only and is subject to change.
Summer Lecture Offering 51 Week(s) - 38 Fri 10:00 - 12:50
Summer Lecture Offering 51 Week(s) - 39 Fri 10:00 - 12:50
Summer Lecture Offering 51 Week(s) - 40 Mon 10:00 - 12:50
Summer Lecture Offering 51 Week(s) - 38 Thurs 10:00 - 12:50
Summer Lecture Offering 51 Week(s) - 39 Thurs 10:00 - 12:50
Summer Lecture Offering 51 Week(s) - 39 Tues 10:00 - 12:50
Summer Lecture Offering 51 Week(s) - 40 Tues 10:00 - 12:50
Summer Lecture Offering 51 Week(s) - 39 Wed 10:00 - 12:50
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