This unit contributes to the understanding of how tax policies are developed, emphasizing in the European context and the relationship between policy, taxpayer behaviour and a country’s culture.

What you will learn

By the end of this unit, you will be able to:

  1. Evaluate the economic and social impact of taxation policies in an international setting.
  2. Appraise features of different forms of taxation.
  3. Recognise the ethical issues facing tax practitioners
  4. Compute tax liabilities for income tax, capital gains tax, corporation tax and VAT.
  5. Apply tax techniques to appreciate tax in the workplace environment, elements of wealth taxation in Europe, e.g. inheritance and property tax, and the principal effect upon business of VAT.
  6. Critically evaluate alternative taxation, e.g. environmental taxes, and tax incentives.

Course Info

Length: One 1 hour video

Institution: University of Glasgow

Level: high

Effort: 5 hours

Schedule: Self-paced