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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