SHE level 10 SCQF credit points 20 ECTS credit points 10 Module code MHN425637 Module Leader Gillian Barclay School Glasgow School for Business and Society Subject Finance and Accounting Trimester B (January start)
Summary of content The module aims to explore a number of the theoretical and practical issues introduced in the Taxation module in a deeper and more critical way and advance student’s ability to understand and analyse UK and International tax issues.
Module details Syllabus arrow_forward -Tax systems (the overall function and purpose of taxation in a modern economy, economic and behavioural incentives and distortions of taxation, sustainability) -International aspects of taxation -Tax planning and the impact of relevant taxes on courses of action, including the interaction of taxes -Ethical and professional issues arising from taxation work -Advanced computation aspects of taxation -Current issues in taxation
Learning outcomes arrow_forward On successful completion of this module, students should be able to: 1. Demonstrate an understanding of the legal, political and historical perspectives of taxation which inform current issues in tax practice. 2. Demonstrate an understanding of the fundamental concepts in international taxation. 3. Explore and evaluate relevant taxes in a critical and analytical manner. 4. Evaluate ethical issues arising whilst performing tax work as a professional. 5. Critically discuss current issues in taxation.
Teaching / learning strategy arrow_forward The teaching/learning strategy has two interrelated elements. – Lectures (1 hour per week) will be used to introduce concepts and techniques and to highlight key issues in a specific topic. Lectures will be used to point students towards relevant journal articles and other appropriate reading/resources. Students will then be expected to prepare for the following week's seminar on each topic by engaging in literature searches, undertaking relevant reading and preparing responses to discursive and where necessary, computational questions. - Seminars (2 hours per week) will provide a range of activities, some lecturer-led and some student-led, including discussion of concepts and issues, support for directed and independent learning. The lectures and seminars will adopt a variety of teaching styles including group discussions to enhance intellectual, critical and analytical skills. GCU Learn will be utilised to adopt a blended learning approach to teaching and learning as well as through engagement with students. Students will be provided with formative and summative feedback via a variety of mechanisms. Formative feedback is provided during seminars. Students will have the opportunity during seminars to prepare for their individual presentation and are encouraged to seek feedback from the module team as required. Students will also be encouraged to discuss feedback with their peers and suggest strategies to improve their performance. Summative feedback on students’ individual presentations will be provided within 3 weeks and will provide information on strengths and weaknesses to support completion of students’ individual written assignments. Clear marking criteria will be available to students prior to completion of both elements of assessment.
Transferrable skills arrow_forward By the end of this module students will have gained competence in the following key areas: Execution of a defined project of research. Using a range of forms of communication effectively and conveying complex ideas in a well-structured and coherent form. This will be reflected in acquiring, analysing and communicating information for the essay, in seminar contributions, and in the individual presentation.
Module structure Activity Total hours Lectures 11 Tutorials 0 Practicals 0 Seminars 22 Independent Learning 117 Assessment 50 Placement 0
Assessment methods Component Duration Weighting Threshold Description Course Work001 50 35 Individual presentation Course Work002 50 35 Individual written assignment (2000 words)