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Module PERSONAL AND BUSINESS TAXATION

Module code: AC207
Credits: 10
Semester: 2
Department: ECONOMICS,FINANCE & ACCOUNTING
International: Yes
Coordinator: Hilary Qualter (ECONOMICS,FINANCE & ACCOUNTING)
Overview Overview
 

This module addresses the principles of the Irish tax system. It will explore the theory and economics of taxation. Topics will deal with the application of legislation, practices and procedures governing the most common aspects of income tax, corporation tax, capital gains tax and VAT in Ireland.

Indicative Module Content
Income tax administration and procedures, classification and computation of income, computation of income tax, the scope, application and computation of PAYE, PRSI and USC
Corporation tax classification and computation of income chargeable to corporation tax, chargeable gains and losses
Capital gains tax basic principles and administration, computation of liability applying appropriate reliefs and exemptions
VAT the scope of VAT, general principles and computation of a liability

Open Learning Outcomes
 
Open Teaching & Learning methods
 
Open Assessment
 
Open Repeat options
 
Open Timetable
 
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