Introduction to Taxation Regulation

Learning Outcomes

On successful completion of this course, student will be able to: Explain the tax law, taxation theory, and classification of types of taxes, Explain rights and obligations of tax , tax authorities taxpayer rights and obligations, Explain the tax rate, jurisdiction, and tax collection system, Explain the tax audit, tax dispute resolution and tax crime, Explain the meaning, sources of international tax law, the occurrence of double taxation and double taxation avoidance

Topics

1. Tax definition and functions
2. Tax Law : Understanding Tax Law
3. Principle and The Theory of Taxation
4. Jurisdictions and Tax Collection System
5. Distribution of tax type
6. Taxable income and tax sujects
7. Rights and obligations of tax authorities
8. Tax payer rights and obligations
9. Tax rates and tax liability
10. Inspection, penalties and tax crime
11. Tax Assessment
12. Tax billing, Objection and appeal
13. International tax law