Course Description
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Course Name
Taxation
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Host University
Anglo-American University
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Location
Prague, Czech Republic
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Area of Study
Accounting, Business Administration
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Language Level
Taught In English
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Prerequisites
ACC263
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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.
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ECTS Credits
6 -
Recommended U.S. Semester Credits3
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Recommended U.S. Quarter Units4
Hours & Credits
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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.
Course Disclaimer
Courses and course hours of instruction are subject to change.
Eligibility for courses may be subject to a placement exam and/or pre-requisites.
Some courses may require additional fees.
Credits earned vary according to the policies of the students' home institutions. According to ISA policy and possible visa requirements, students must maintain full-time enrollment status, as determined by their home institutions, for the duration of the program.
ECTS (European Credit Transfer and Accumulation System) credits are converted to semester credits/quarter units differently among U.S. universities. Students should confirm the conversion scale used at their home university when determining credit transfer.