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On successful completion of the module, students should be able to:
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Evaluate the theoretical framework of taxation and the role of taxation in the Irish economy;
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Apply the general principles for administration and computation of Income Tax, Local Property Tax, Corporation Tax and Capital Gains Tax;
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Identify income that is subject to Income Tax, Corporation Tax and Capital Gains Tax legislation;
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Apply the appropriate allowances, reliefs and credits to Income, Income tax and Corporation Tax liabilities;
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Apply the appropriate reliefs and exemptions to Capital Gains Tax and Local Property Tax;
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Apply the general principles for administration and computation of VAT;
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Demonstrate the ability to calculate a VAT liability for a business; and
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Determine the manner and timing of payments for Income Tax, Local Property Tax, Corporation Tax, Capital Gains Tax and VAT.
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