Taxation applies micro-economic theory, macro, financial theory, accounting and law to study tax policy. The course helps students understand the nature and effects of tax policy on businesses/individuals, thereby, making business/investment decisions in line with tax policy.
The course includes 2 main parts: (1) Overview of taxes and (2) Current Vietnamese tax system. Part (1) introduces students to the theoretical content of taxes: origin, nature, effects/influences of taxes in the market economy, standards/principles for evaluating a good tax system, The main elements constituting taxes; Part (2) introduces students to some current tax policies related to company activities.
Through this course, students are able to understand the nature and effects of tax policies to firm/individuals for making better decisions which are compliant with tax policies.
