Principles Of Taxation
AY2017/2018 Semester 1
This course focuses on the two principal taxes in Singapore ? income tax and the goods and services tax (GST). The objectives of the course are three-fold: 1. to provide a framework for students to understand the structure of the Singapore tax system and to have a working knowledge of the key concepts, principles and applications of the tax law ? the Compliance objective; 2. to instil an awareness in students of the impact taxes have on the decision making process by businesses and individuals and how that such tax costs could be controlled through legitimate tax planning exercises - the Planning objective; and 3. to instil an awareness in students of the influence of fiscal, economic, political, social and equity considerations on the development of tax laws - the Policy objective.
| AUs | 4.0 AUs |
| Categories | CoreBDE |
| Not Available To Programme | ACBS 1, ACBS(GA) 3, ACBS(GA) 4, ACBS(GB) 2, ACBS(GB) 3, ACBS(GB) 4, ACC(GA) 1, ACC(GA) 3, ACC(GB) 1, ACC(GB) 2, ACC(GB) 3, BCE, BCG, BUS(PBL)(2014-2015), MS-2ndMaj/Spec(ITG), MS-2ndMaj/Spec(MSB) |
| Mutually Exclusive With | AA203 |
| Exam |
Available Indexes
| Mon | Tue | Wed | Thu | Fri | ||
|---|---|---|---|---|---|---|
| 830 | 00366 SEM (2) 0830-1230 Tue S4-SR11 | 00367 SEM (3) 0830-1230 Wed S4-SR11 | 00370 SEM (6) 0830-1230 Thu S4-SR21 | 00372 SEM (8) 0830-1230 Fri S4-SR11 | ||
| 900 | ||||||
| 930 | ||||||
| 1000 | ||||||
| 1030 | ||||||
| 1100 | ||||||
| 1130 | ||||||
| 1200 | ||||||
| 1230 | 00365 SEM (1) 1230-1630 Mon S4-SR11 | 00371 SEM (7) 1230-1630 Thu S4-SR13 | ||||
| 1300 | ||||||
| 1330 | ||||||
| 1400 | ||||||
| 1430 | 00368 SEM (4) 1430-1830 Wed S4-SR10 | 00369 SEM (5) 1430-1830 Wed S4-SR11 | ||||
| 1500 | ||||||
| 1530 | ||||||
| 1600 | ||||||
| 1630 | ||||||
| 1700 | ||||||
| 1730 | ||||||
| 1800 | ||||||