Course Details
Issues in Taxation
Course Code ACCT810
EFTS 0.1250
Points 15.00
Level 8
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Prescriptor
A theoretical and applied study of the tax base with a focus on contemporary issues. Concepts of income, capital and windfall gains, allowable deductions, capital expenditure, and private and domestic expenditure are considered. Statutory regimes within the tax base and the structure of a comprehensive capital gains tax are analysed.
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