Courses / Module

This is an introductory course on the principles of tax law, including the sources of tax, territoriality and the tax system. The composition of taxes in Ireland is considered, as is the Report of the Commission for Taxation (September 2009).

Emphasis is placed on examining the scheduler system of taxation, and the various heads of charge under which income tax is imposed (including, tax on trading and professional income, and tax on employment income). The various means of tax collection are examined. The difference between tax evasion and tax avoidance is considered. The international aspects of tax law are also briefly discussed, in particular, how competing interests are managed through international double taxation agreements.

This course will be taught only if a sufficient number of students enrol.

Any aspect of this module may be changed in any given academic year, subject to the discretion of the module lecturer.