Module: Taxation: Law, Policy & Practice

Module Specifications.

Current Academic Year 2024 - 2025

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Date posted: September 2024

Module Title	Taxation: Law, Policy & Practice
Module Code	LG356 (ITS) / LAW1037 (Banner)
Faculty	Humanities & Social Sciences	School	Law & Government
Module Co-ordinator	Adam Mcauley
Module Teachers	-
NFQ level	8	Credit Rating	5
Pre-requisite	Not Available
Co-requisite	Not Available
Compatibles	Not Available
Incompatibles	Not Available

Repeat examination
similar to end-of-semester exam.

Description

This module will give students an overview of tax law, polcy and practice in Ireland. It covers the sources of revenue law in Ireland, and how it operates in practice. The module looks at the prupose of tax and tax law in Ireland, as well as fiscal theory and tax policy. It then covers two of the main sources of tax in Ireland, income tax and corporate tax, working through examples of how these taxes are applied.

Learning Outcomes

1. Knowledge of Irish tax law
2. Will be able to apply tax law in specified cases
3. comprehend the basis for revenue laws as policy instruments
4. analyse and evaluate key tax measures for their impact on indivisulas/ businesses and their broader policy impact.

*Type*	*Hours*	*Description*
Workload	Full-time hours per semester
Lecture	22	No Description
Group work	48	No Description
Independent Study	55	No Description
Total Workload: 125

All module information is indicative and subject to change. For further information,students are advised to refer to the University's Marks and Standards and Programme Specific Regulations at: http://www.dcu.ie/registry/examinations/index.shtml

Indicative Content and Learning Activities

The function and purpose of taxation in Ireland

Principal sources of revenue law

Fiscal theory and tax policy

Introduction to income tax

Introduction to corporate tax

Assessment Breakdown
Continuous Assessment	30%	Examination Weight	70%

Type	Description	% of total	Assessment Date
Course Work Breakdown
Group project	Irish Taxation Institute Fantasy Budget submission	20%	Week 7

Reassessment Requirement Type
Resit arrangements are explained by the following categories: Resit category 1: A resit is available for both* components of the module. Resit category 2: No resit is available for a 100% continuous assessment module. Resit category 3: No resit is available for the continuous assessment component where there is a continuous assessment and examination element.
* ‘Both’ is used in the context of the module having a Continuous Assessment/Examination split; where the module is 100% continuous assessment, there will also be a resit of the assessment
This module is category 1

Indicative Reading List

Stephen Smith: 2015, Taxation, Oxford University Press, USA, 9780199683697
Michael Keen,Joel Slemrod: 2021, Rebellion, Rascals, and Revenue, Princeton University Press, 9780691199542

Other Resources

59354, Coursebook, Irish Tax Institute, 2023, Irish Taxation: Law & Practice, 2022-2023, Dublin,