Handbook

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Overview

The course provides students with a comparative overview of the tax systems of various countries, 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 course are to help students understand the … For more content click the Read More button below. The course covers areas such as tax structures, tax at different government levels, different types of tax (including income taxes, consumption taxes, capital & wealth taxes, and environmental taxes), tax operating costs, tax administration and tax policy making and reform.

The course provides students with a comparative overview of the tax systems of various countries, 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 course are to help students understand the characteristics that tax systems have in common, the areas in which tax systems differ, and the factors (legal, institutional, political, economic, social and cultural) that cause the similarities and differences.

The course covers areas such as tax structures, tax at different government levels, different types of tax (including income taxes, consumption taxes, capital & wealth taxes, and environmental taxes), tax operating costs, tax administration and tax policy making and reform.

Conditions for Enrolment

Prerequisite: TABL2751 or LEGT2751 or 48 units of credit completed in BTax.

Exclusion Courses

Course Outline

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Fees

Type	Amount
Commonwealth Supported Students (if applicable)	$1370
Domestic Students	$5430
International Students	$5430

Disclaimer

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Commonwealth Supported Students:

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Where a Commonwealth Supported fee is displayed it does not guarantee that such places are available.

Pre-2019 Handbook Editions

Access past handbook editions (2018 and prior)

Comparative Tax Systems

TABL3044

6 Units of Credit