Course Description
-
Course Name
Taxation
-
Host University
Anglo-American University
-
Location
Prague, Czech Republic
-
Area of Study
Accounting, Business Administration
-
Language Level
Taught In English
-
Prerequisites
ACC263
-
Course Level Recommendations
Upper
ISA offers course level recommendations in an effort to facilitate the determination of course levels by credential evaluators.We advice each institution to have their own credentials evaluator make the final decision regrading course levels.
-
ECTS Credits
6 -
Recommended U.S. Semester Credits3
-
Recommended U.S. Quarter Units4
Hours & Credits
-
Overview
Description
This course aims at introducing the topic of Taxation, under various aspects. Lectures will focus on the purpose of Taxation, on the financial needs of the Public Administration and on the different taxation principles, techniques and methods. Students are expected to develop a critical understanding of the various tax policies in terms of redistribution of wealth, welfare and economic growth.
Learning OutcomesUpon successful completion of this course, students will be able to:
– Know the presuppositions, purposes of taxation policies;
– Understand tax systems and policies developed by various authorities;
– Compare different tax systems in various countries or in the same country during different periods;
– Conduct some research in the area of taxation;
– Know the ethics of Taxation.