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Module Specifications

Archived Version 2010 - 2011

Module Title Taxation
Module Code AC305
School DCUBS

Online Module Resources

Module Co-ordinatorMs Pauline WillisOffice NumberQ210
NFQ level 8 Credit Rating 10
Pre-requisite None
Co-requisite None
Compatibles None
Incompatibles None

This module develops students' understanding of the theory, legislation and practice governing the taxation of individuals'income and business' charge to value added tax. It develops students'analytical skills by applying their knowledge and understanding to solving practical problems. It helps to prepare students to advise individuals on their exposure to and obligations regarding personal and business income. The main mode of delivery is lectures and seminars and students are required to prepare material in advance of attendence at seminars.

Learning Outcomes

1. Evaluate the theoretical framework of taxation
2. Assess the role of taxation in the Irish economy
3. Interpret decisions of the Irish, UK and European courts on income and value added tax matters
4. Identify sources of taxable income and distinguish between capital and revenue receipts and payments
5. Calculate the taxable income of individuals in receipt of cash and non-cash employment income, trading and professional income, rental and investment income
6. Determine the credits and reliefs available to individuals depending on their personal circumstances
7. Recognise the impact of taxation on the operations of unincorporated buinesses, business decisions and the role of taxation incentives
8. Identify transactions and entities liable to VAT and calculate the resulting liability
9. Advise taxpayers on the administrative aspects of income tax and value added tax

Workload Full-time hours per semester
Type Hours Description
Lecture72weekly review of material
Seminars40preparation of assigned problems
Directed learning3Terminal exam
Assignment Completion6preparation of income tax & VAT returns
Independent Study30research and planning of economic questions
Directed learning12 on-line quizzes
Independent Study30Exam preparation and revision
Total Workload: 250

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

Theory and Philosophies of Taxation
Objectives of taxation; the distinction between revenue and capital taxation, direct and indirect taxes; the impact of case law on the taxation system; evasion and avoidance; economic and behavioural effects of tax; effects of tax on work effort and saving; Evaluation of tax systems.

General structure of the taxation system; self assessment system; preparation and submission of returns; payment dates, appeals procedures; revenure audits; penalties

Residence and domicile
Residence, domicle, ordinary residence; their relevance to income tax; double taxation relief; introduction to the general provisions of the Irish/UK double taxation agreement.

Schedule D Cases III, IV and V
Determination of amounts assessable; taxation of savings; DIRT, taxation of rental income including premiums, rented residential accommodation reliefs and losses.

Schedule F
Computation of assessable income; dividend withholding tax.

Schedule E
Meaning of office or employment; computation of assessable income and reliefs; benefits in kind; termination payments; scope and operation of the PAYE system.

Pay Related Social Insurance
Scope and calculation of PRSI and income and health levies for class A1 employees, employers and self employed.

Schedule D Case I and II
Definition of a trade; computations of tax adjusted profits: basis of assessment, commencement and cessation rules; relief for losses; taxation of partnerships.

Capital Allowances
Definitiion of plant and machinery, industrial buildings; allowances available.

Computations of Income of Individuals and Tax Payable
Tax credits, personal allowances and reliefs, charges and deductions; taxation of married couples.

Value Added Tax
General principles and administration, registration; records; payment; deductible and non-deductible VAT; cash receipts basis; group registration; Intra community supplies; imports and exports.

Assessment Breakdown
Continuous Assessment15% Examination Weight85%
Course Work Breakdown
TypeDescription% of totalAssessment Date
Reassessment Requirement
Resit arrangements are explained by the following categories;
1 = A resit is available for all components of the module
2 = No resit is available for 100% continuous assessment module
3 = No resit is available for the continuous assessment component
Indicative Reading List

  • Doyle, G (ed): 2010, Irish Taxation Law and Practice, published annually, 1-5, 7-23, Irish Taxation Institute, Dublin,
  • McAteer, W, Reddin, G, Deegan, G: 2010, Income Tax, published annually, Irish Taxation Institute, Dublin,
  • Ward, J (Ed): 2010, Judge Irish Income Tax, published annually, Tottell,
  • James, S & Nobes, C: 2008, Economics of Tax, 8th, 1-5, Fiscal Publications,
  • Bristow, J: 2004, Taxation in Ireland An Economist's Perspective, 1st, 1-6, Institute of Public Administration, Dublin,
  • O' Halloran, M: 2005, From Boraimhe to Bit – The Art of Taxation, 1st, Irish Taxation Institute,
  • Callan, T., Layte, R., Van Soest, A. & Walsh, J.: 2003, Taxes, Benefits and Labour Market Responses: New Evidence for Ireland, ESRI,
Other Resources

60, data base, Irish Taxation Institute, 0, Tax Find, Dublin, Irish Taxation Institute, 61, Website, Irish Revenue Commissioners, 0, Revenue Irish Tax and Customs, www.revenue.ie,
Programme or List of Programmes
AFBA in Accounting & Finance