| CODE | ACC5164 | |||||||||
| TITLE | Cross-Country Tax Systems Analysis | |||||||||
| UM LEVEL | 05 - Postgraduate Modular Diploma or Degree Course | |||||||||
| MQF LEVEL | 7 | |||||||||
| ECTS CREDITS | 5 | |||||||||
| DEPARTMENT | Accountancy | |||||||||
| DESCRIPTION | An appreciation of different tax systems implemented by countries across the globe is central to understanding international taxation. Tax systems develop on the basis of local economic, social and political scenarios and adapt over time to reflect the needs of individual countries. Understanding how tax systems differ and what role this has in tax competition between countries is a fundamental element of this unit. As a consequence, students will focus on lessons learnt and best practices approaches based on international comparative analysis. This study-unit is divided into two parts. For the first part, lectures on various themes related to international taxation and tax competition will be delivered. This will take into consideration specific examples of tax policy that affect locational decision making. The second part of this unit calls for students to present their own research on selected topics of tax systems of different countries across the globe. Students are expected to work in interdisciplinary teams and present their work taking a multi-disciplinary approach. Different teams are assigned different research projects related to international taxation systems of different countries at the start of the semester and, eventually, towards the end of the study unit, team members are expected to present their analysis and projections during a series of class-based seminars. Furthermore students will be exposed to the different approaches adopted by selected countries with regards to the ethical implications of taxation, including controls over tax evasion and awareness about tax morality. Study-unit Aims: This study-unit places students in a better position to appreciate different tax systems across the globe. Fundamentally it exposes students to different tax systems enabling them to be able to develop, implement and furthermore understand the repercussions of any new tax systems that may be proposed. The study-unit in this regard aims to expose students to how things are done in different countries to enable students to analyse best practices in taxation. Learning Outcomes: 1. Knowledge & Understanding By the end of the study-unit the student will be able to: - apply theoretical and conceptual frameworks learnt during the previous study units; - comprehend tax systems of specific countries, such as Australia and Germany that have strong anti-tax avoidance policies; - identify best practices in terms of assistance for specific types of industries /organisations, such as pharmaceuticals and SMEs; - become familiar with different tax systems and fiscal incentives such as: direct and indirect taxes, as well as business incentives directly aimed to encourage business growth and expansion; - adopt a proactive approach with regards to tax morality and the ethical implications of taxation regimes. 2. Skills By the end of the study-unit the students will be able to: - adopt an international perspective in order to complement their expertise on domestic taxation; - analyse best practice from across the globe to put forward proposals to solve domestic issues and challenges; - enhance their analytical and presentation skills. Main Text/s and any supplementary readings: - Evans/Lang/Pistone/Rust/Schuch/Staringer, (2018), "Improving Tax Compliance in a Globalized World", IBFD WU-IBFD-Series Vol. nr. 9, ISBN: 978-90-8722-452-3 - Pinetz/Schaffer (Eds.), (2018), "Limiting Base Erosion," Series on International Tax Law Volume 104, ISBN 978-3-7073-3758-7, Linde Publishers, Vienna - IMF Country Reports, Various. |
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| STUDY-UNIT TYPE | Lecture, Seminar & Independent Study | |||||||||
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| LECTURER/S | Christoph Marchgraber Eleni Apostolidou Kasper Dziurdz Martin Zagler Yariv Brauner Yinon Tzubery Carmel Said Formosa John Victor Vella |
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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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