The  aim of  this  course is to provide students with a working knowledge of the fundamental tax principles and rules that apply to commonly encountered transactions undertaken by companies and individuals – the COMPLIANCE objective;

to instill an awareness in students that taxes can and often do constitute significant costs to businesses and households and therefore can have a major impact in economic and other decision-making, but that these costs are also potentially controllable through legitimate tax minimization strategies – the PLANNING objective; and

to enable students to appreciate the wider economic, social, administrative-compliance and political contexts within which taxes are imposed – the POLICY objective.