Handbook

Today, outstanding tax professionals are not only technically competent but also have a sound grasp of the essential tools of tax policy analysis. Tax systems are complicated, fast-changing, and critically important to the efficient functioning of any modern economy. This capstone course builds on the knowledge you have acquired from prior courses and provides you with the theoretical foundation and practical skills to evaluate the current design of the Australian tax system and formulate options for tax reform. Using your understanding of tax policy formulation and implementation, you will work through the key features of the Australian tax system and the political process and institutions that are key to introducing and implementing tax law, through the application of criteria commonly used to evaluate tax systems (primarily equity, economic efficiency, and simplicity). The course uses an applied approach with real-world examples and case studies and will equip you with valuable skills necessary to be recognised as a leader in business or government.