Comparative tax policy and administration 835


 
Modulekode EKN 835
Kwalifikasie Postgraduate
Fakulteit Faculty of Economic and Management Sciences
Module-inhoud

Tax policy issues (e.g. tax incentives, voluntary compliance) in developed and developing countries, with an emphasis on these issues in an African context, will be considered. will also discuss how country-specific circumstances may impact on tax policy and tax reform. Also to be considered is a broad range of issues essential to the administration of a modern tax system. Among the topics to be discussed in the area of tax administration are the relationship between tax policy and tax administration, information technology, audit and investigation, dealing with corruption, dealing with avoidance and evasion, objection and appeal procedures, e-government, and taxpayer rights.

Modulekrediete 15.00
NQF Level 09
Prerequisites No prerequisites.
Language of tuition Module is presented in English
Department Economics
Period of presentation Semester 1

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