Browse Hierarchy SOLM118: Principles of Taxation
The module covers the structure, principles, rules and application of a selection of taxes from a multi-jurisdictional and comparative perspective. In particular, the module looks at the taxation of individual income and wealth, the taxation of corporations and indirect taxation, as well as taxation at the sub-national level and tax administration. This is crucial not only for an understanding of specific domestic tax systems and the options available in designing domestic tax systems, but also to an understanding of the international tax system, which is determined by the interaction of national tax systems.
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