Overview
This course is an elective in the MTax. The course provides students with a comparative overview of tax systems around the world, with a view to developing a conceptual and practical understanding of the reasons why tax systems differ (and why they are sometimes so similar). The objectives of the … For more content click the Read More button below.
The major topics covered, in a comparative fashion, in this course are: tax structures/tax mix; tax families; tax expenditures; taxes at different levels of government (tax assignment); tax differences in developed and developing countries; key tax bases (income, consumption and capital/wealth) and how they are used/not used in differing tax systems; tax system complexity; tax compliance; and tax reform processes and future tax system developments.
Conditions for Enrolment
Prerequisite: Enrolled in programs 5231, 5740, 7321, 8428, 9200, 9201, 9210, 9231, 9250 and completed TABL5551 or equivalent; OR programs 5540, 9225, 9255, 9257, 9260; OR enrolled in MNGTUS Law specialisation
Delivery
In-person - Intensive
Course Outline
To access course outline please visit below link (Please note that access to UNSW Canberra course outlines requires VPN):
Fees
Type | Amount |
---|---|
Commonwealth Supported Students (if applicable) | $1829 |
Domestic Students | $4470 |
International Students | $6150 |
Pre-2019 Handbook Editions
Access past handbook editions (2018 and prior)