Module:

Latest Module Specifications

Current Academic Year 2025 - 2026

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Module Title
Module Code	(ITS: LG356)
Faculty		School
NFQ level		Credit Rating

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

Type	Description	% of total	Assessment Date
Assessment Breakdown
Group project	Irish Taxation Institute Fantasy Budget submission	20%	Week 7
Formal Examination	Do questions on Irish tax law and practice with 2 compulsory computational questions.	80%	End-of-Semester

Reassessment Requirement Type
Resit arrangements are explained by the following categories; RC1: A resit is available for both^* components of the module. RC2: No resit is available for a 100% coursework module. RC3: No resit is available for the coursework component where there is a coursework and summative examination element. ^* ‘Both’ is used in the context of the module having a coursework/summative examination split; where the module is 100% coursework, there will also be a resit of the assessment

Pre-requisite	None
Co-requisite	None
Compatibles	None
Incompatibles	None

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

Indicative Reading List

Books:

Stephen Smith: 2015, Taxation, Oxford University Press, USA, 153, 9780199683697
Michael Keen,Joel Slemrod: 2021, Rebellion, Rascals, and Revenue, Princeton University Press, 536, 9780691199542

Articles:
None

Other Resources

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