Taxation

Course NameTaxation
Course CodeACC312
DescriptionThis course aims at introducing the topic of Taxation, under various aspects. Lectures will focus on the purpose of Taxation, on the financial needs of the Public Administration and on the different taxation principles, techniques and methods. Students are expected to develop a critical understanding of the various tax policies in terms of redistribution of wealth, welfare and economic growth. 
Learning OutcomesUpon successful completion of this course, students will be able to:
– Know the presuppositions, purposes of taxation policies;
– Understand tax systems and policies developed by various authorities;
– Compare different tax systems in various countries or in the same country during different periods;
– Conduct some research in the area of taxation;
– Know the ethics of Taxation.
SchoolSchool of Business Administration (SBA)
LevelBachelor
Number of credits (US / ECTS)3 US / 6 ECTS
PrerequisitesACC263