FNCE H3019 - Taxation 1

Module Details

Module Code: FNCE H3019
Full Title: Taxation 1
Valid From:: Semester 1 - 2019/20 ( June 2019 )
Language of Instruction: 
Duration: 1 Semester
Credits:: 5
Module Owner:: John Morrison
Departments: Unknown
Module Description: no description provided
 
Module Learning Outcome
On successful completion of this module the learner will be able to:
# Module Learning Outcome Description
MLO1 Describe the operation of the Irish tax system
MLO2 Compute the various taxes on income ( including PRSI and USC) arising on individuals and unincorporated businesses and compute local property tax (LPT)
MLO3 Minimise/ defer tax liabilities by identifying/ applying relevant exemptions, reliefs and allowances
MLO4 Self- assess and evaluate their own draft solutions to tax issues.
Pre-requisite learning
Module Recommendations
This is prior learning (or a practical skill) that is strongly recommended before enrolment in this module. You may enrol in this module if you have not acquired the recommended learning but you will have considerable difficulty in passing (i.e. achieving the learning outcomes of) the module. While the prior learning is expressed as named DkIT module(s) it also allows for learning (in another module or modules) which is equivalent to the learning specified in the named module(s).
No recommendations listed
 
Module Indicative Content
Taxation theory and structure
n/a
Personal/ Employee Income Tax
n/a
Business/ Self Employed Income Tax
n/a
International Aspects of Taxation
n/a
PRSI,USC, LPT
n/a
Module Assessment
Assessment Breakdown%
Course Work20.00%
Final Examination80.00%
Module Special Regulation
 

Assessments

Full-time

Course Work
Assessment Type Continuous Assessment % of Total Mark 20
Marks Out Of 0 Pass Mark 0
Timing S1 Week 5 Learning Outcome 1,2,3,4
Duration in minutes 60
Assessment Description
The Continuous Assessment will usually comprise a one – hour mid term test.
No Project
No Practical
Final Examination
Assessment Type Formal Exam % of Total Mark 80
Marks Out Of 0 Pass Mark 0
Timing End-of-Semester Learning Outcome 1,3
Duration in minutes 0
Assessment Description
End-of-Semester Final Examination

Part-time

Course Work
Assessment Type Class Test % of Total Mark 20
Marks Out Of 0 Pass Mark 0
Timing n/a Learning Outcome 1,2,3,4
Duration in minutes 60
Assessment Description
The Continuous Assessment will usually comprise a one hour mid term test.
No Project
No Practical
No Final Examination
Reassessment Requirement
A repeat examination
Reassessment of this module will consist of a repeat examination. It is possible that there will also be a requirement to be reassessed in a coursework element.

DKIT reserves the right to alter the nature and timings of assessment

 

Module Workload

Workload: Full-time
Workload Type Contact Type Workload Description Frequency Average Weekly Learner Workload Hours
Lecture Contact No Description Every Week 3.00 3
Directed Reading Non Contact No Description Every Week 3.00 3
Independent Study Non Contact No Description Every Week 3.00 3
Total Weekly Learner Workload 9.00
Total Weekly Contact Hours 3.00
Workload: Part-time
Workload Type Contact Type Workload Description Frequency Average Weekly Learner Workload Hours
Lecture Contact No Description Every Week 2.00 2
Directed Reading Non Contact No Description Every Week 4.00 4
Independent Study Non Contact No Description Every Week 3.00 3
Total Weekly Learner Workload 9.00
Total Weekly Contact Hours 2.00
 
Module Resources
Recommended Book Resources
  • Irish Tax Institute. Irish Taxation: Law and Practice Volume 1 and 2, Annually updated. Chapters 7-23, Irish Taxation Institute, Ireland.
Supplementary Book Resources
  • Irish Tax Institute. Personal Taxes :CTA Student Manual ( Part 1), Annually updated. Irish Taxation Institute ( available on Taxfind database), Ireland.
  • Irish Tax Institite. Indirect Taxes : CTA Student Manual ( Part 2), Annually updated. Irish Tax Institute ( available on Taxfind database), Ireland.
This module does not have any article/paper resources
Other Resources