| CODE | ACC3134 | ||||||||
| TITLE | Taxation and the Public Sector | ||||||||
| UM LEVEL | 03 - Years 2, 3, 4 in Modular Undergraduate Course | ||||||||
| MQF LEVEL | 6 | ||||||||
| ECTS CREDITS | 4 | ||||||||
| DEPARTMENT | Accountancy | ||||||||
| DESCRIPTION | This study-unit builds upon prior knowledge on tax principles by delving into particularities of income tax and value added tax legislation, with particular reference to applicability for public sector entities. The study-unit also delves into international taxation, introducing students to the concepts underlying double taxation treaties. Study-unit Aims: The aim of this study-unit is to provide students reading for the BA (Hons) Public Sector Accounting with in-depth knowledge of income tax and value added tax legislation. It also aims to introduce students to basic international tax principles that would prove helpful in their accounting role in the Public Sector. Learning Outcomes: 1. Knowledge & Understanding By the end of the study-unit the student will be able to: - Describe particular provisions of the income tax and value added tax legislations; - Explain the underlying concepts found in double tax treaties. 2. Skills By the end of the study-unit the student will be able to: - Analyse case studies and provide advise regarding the tax implications of financial arrangements; - Assess the applicability of tax legislation to practical situations. Main Text/s and any supplementary readings: - Attard Robert (2013) Principles of Maltese income tax law – Malta Institute of Management - Attard Robert (2011) An introduction to income tax theory – Miller Distributors - Roy Rohatgi (2002) Basic international taxation – Kluwer - The Income Tax Act - The Income Tax Management Act - The Value Added Tax Act. |
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| ADDITIONAL NOTES | Pre-Requisite Study-unit: ACC2361 | ||||||||
| STUDY-UNIT TYPE | Lecture | ||||||||
| METHOD OF ASSESSMENT |
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| LECTURER/S | Laurenti Anton Vella Ann Xuereb |
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The University makes every effort to ensure that the published Courses Plans, Programmes of Study and Study-Unit information are complete and up-to-date at the time of publication. The University reserves the right to make changes in case errors are detected after publication.
The availability of optional units may be subject to timetabling constraints. Units not attracting a sufficient number of registrations may be withdrawn without notice. It should be noted that all the information in the description above applies to study-units available during the academic year 2024/5. It may be subject to change in subsequent years. |
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