|Module code||BEL 200|
|Faculty||Faculty of Economic and Management Sciences|
This module introduces students to taxation in the context of its history, its basic principles and its interdisciplinary nature as it relates to policy, legislation and governance. It also addresses the inherent demand for ethical and responsible conduct by all tax practitioners/professionals and taxpayers in pursuit of sustainable development in South Africa. The module is principles-based and will enable a student to interpret and apply the fundamental principles and concepts of taxation, specifically related to the Income Tax Act (No. 58 of 1962). In addition, the module will enable a student to interpret and apply specific sections in the Income Tax Act relating to donations and deceased estates.
|Service modules||Faculty of Engineering, Built Environment and Information Technology|
|Prerequisites||FRK 111 and FRK 121 or FRK 100 or FRK 101. Only available to BCom (Option Taxation, Accounting Sciences, Financial Management Sciences, Financial Sciences, Informatics, Investment Management, Law and BIT (Information Systems) students.|
|Contact time||1 practical per week, 3 lectures per week|
|Language of tuition||Module is presented in English|
|Period of presentation||Year|
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