ACCT634-23S2 (C) Semester Two 2023

Contemporary Issues in Taxation

15 points

Details:
Start Date: Monday, 17 July 2023
End Date: Sunday, 12 November 2023
Withdrawal Dates
Last Day to withdraw from this course:
  • Without financial penalty (full fee refund): Sunday, 30 July 2023
  • Without academic penalty (including no fee refund): Sunday, 1 October 2023

Description

The objectives of this course are to critically explore current issues in taxation; to consider some of the primary theoretical frameworks used in tax research; and to investigate global approaches to important tax issues.

The objectives of ACCT634 include critically exploring current issues in taxation and considering some of the primary theoretical frameworks used in tax research.

The course adopts an inter-disciplinary focus to explore contemporary tax issues.  In addition, the course also has a focus on international comparative research, to investigate global approaches to important tax issues.

In-depth knowledge of New Zealand taxation is not a prerequisite for the course; hence ACCT254, or ACCT358 and ACCT359 are not pre-requisites.  However, completion of ACCT254 or ACCT358 and ACCT359 would be a considerable advantage, especially in the application of the material in the course to the New Zealand tax system.

Learning Outcomes

  • The objectives of the course are:
  • Demonstrate an understanding of current issues in taxation.
  • Demonstrate critical and analytical thinking skills.
  • Actively lead and participate in discussion of current issues in taxation.

Prerequisites

Subject to approval of the Head of Department

Restrictions

ACIS634

Course Coordinator

Andrew Maples

Lecturer

Alistair Hodson

Guest Lecturer

Professor Emerita Roberta F Mann (University of Oregon)

Assessment

Assessment Due Date Percentage  Description
Weekly Reading Reflection 20%
Individual presentation 10% Individual presentation during weekly seminars (leading the discussion on three papers)
Individual Presentation 20% Individual presentation including Powerpoint
Written summary and reflection 10%
Essay 40%

Textbooks / Resources

Readings will include relevant journal articles and book chapters which will be made available via LEARN

Indicative Fees

Domestic fee $1,037.00

* All fees are inclusive of NZ GST or any equivalent overseas tax, and do not include any programme level discount or additional course-related expenses.

Minimum enrolments

This course will not be offered if fewer than 3 people apply to enrol.

For further information see Department of Accounting and Information Systems .

All ACCT634 Occurrences

  • ACCT634-23S2 (C) Semester Two 2023
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