Principles Of Taxation
AY2019/2020 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) |
| Exam |
Available Indexes
| Mon | Tue | Wed | Thu | Fri | ||
|---|---|---|---|---|---|---|
| 830 | 00373 SEM (2) 0830-1230 Tue S4-SR11 | 00376 SEM (5) 0830-1230 Thu S4-SR21 | ||||
| 900 | ||||||
| 930 | ||||||
| 1000 | ||||||
| 1030 | ||||||
| 1100 | ||||||
| 1130 | ||||||
| 1200 | ||||||
| 1230 | 00372 SEM (1) 1230-1630 Mon S3-SR10 | |||||
| 1300 | ||||||
| 1330 | ||||||
| 1400 | ||||||
| 1430 | 00374 SEM (3) 1430-1830 Tue LHS-TR+47 | 00375 SEM (4) 1430-1830 Wed S4-SR11 | 00377 SEM (6) 1430-1830 Fri S4-SR2 | 00378 SEM (7) 1430-1830 Fri S4-SR7 | ||
| 1500 | ||||||
| 1530 | ||||||
| 1600 | ||||||
| 1630 | ||||||
| 1700 | ||||||
| 1730 | ||||||
| 1800 | ||||||