Module code | EKN 837 |
Qualification | Postgraduate |
Faculty | Faculty of Economic and Management Sciences |
Module content | Globally value-added taxation (VAT) has become the most important tax instrument to tax consumption. An examination of fundamental issues in designing and implementing a VAT system is therefore essential. This module will deal with the economic, legal, administrative and inter-jurisdictional aspects of VAT. The application of VAT to the provision of various types of goods (e.g. real estate) and services (e.g. financial services and insurance) will be covered. |
Module credits | 15.00 |
Programmes | |
Prerequisites | No prerequisites. |
Language of tuition | Module is presented in English |
Department | Economics |
Period of presentation | Semester 1 or Semester 2 |
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