This course looks at how tax systems work and the principles that lie behind tax systems. Topics covered include the reasons for taxation and the main types of tax, how income is taxed, how the tax administration operates, the interpretation of tax legislation and tax avoidance. The course uses examples from the tax systems of the UK and other countries to illustrate the issues discussed.
The course is suitable for those who have not studied taxation before, as well as for those with a background in tax who are interested in studying the principles of taxation in greater depth.
