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Prerequisites
Language of instruction
Duration
LevelDesign and Structure of Income Tax Systems (B-KUL-C07A4A)
N.
Aims
The objective of this course is to familiarize students with the problems that arise when setting up any income tax system from scratch and to emphasize the common structural elements of any tax system in the world, so as to enable students to absorb quickly the technical details of any specific income tax system.
Previous knowledge
A completed general academic education preferably in law, economics, business administration or accounting and general knowledge of the major taxes applicable in the national tax system of the country of origin.
Course material
Articles and literature
Syllabus
Slides, transparencies, courseware
Examples and samples
Order of Enrolment
Mixed prerequisite:
You may only take this course if you comply with the prerequisites. Prerequisites can be strict or flexible, or can imply simultaneity. A degree level can be also be a prerequisite.
Explanation:
STRICT: You may only take this course if you have passed or applied tolerance for the courses for which this condition is set.
FLEXIBEL: You may only take this course if you have previously taken the courses for which this condition is set.
SIMULTANEOUS: You may only take this course if you also take the courses for which this condition is set (or have taken them previously).
DEGREE: You may only take this course if you have obtained this degree level.
NIVEAU (MASTER)
The codes of the course units mentioned above correspond to the following course descriptions:
Is also included in other courses
Activities
4.0 ects. Design and Structure of Income Tax Systems (B-KUL-C07A4a)
Content
This course is mainly a policy course and deals with the structural problems of setting up an income tax system in general, without dealing with any specific tax system in detail. It deals with problems like the comparison between scheduler and global income tax, the relationship between personal and corporate income tax, double taxation of corporate profits, the international implications of cross border flows of income, taxation of capital gains, family taxation and the integration of social security systems in income taxes (social benefits and pensions). Reference to existing tax systems is mainly used by way of example to illustrate structural and policy problems.
Aims
The objective of this course is to familiarize students with the problems that arise when setting up any income tax system from scratch and to emphasize the common structural elements of any tax system in the world, so as to enable students to absorb quickly the technical details of any specific income tax system.
