| Modulekode | EKN 840 |
| Kwalifikasie | Postgraduate |
| Fakulteit | Faculty of Economic and Management Sciences |
| Module-inhoud | This module will review and analyse the impact of tax systems and different tax instruments on the allocation and mobilisation of resources, economic stability and growth, as well as the distribution of income and wealth, as well as the appropriate role and design of different taxes. It will further cover taxation in the context of constitutional and administrative law, procedural law, an appropriate constitutional and legal environment for a well-functioning tax system, as well as the theoretical and practical aspects of drafting and interpreting tax legislation. |
| Modulekrediete | 15.00 |
| Programme | |
| Prerequisites | No prerequisites. |
| Contact time | 5 days 08h00 to 16h00 |
| Language of tuition | Module is presented in English |
| Department | Economics |
| Period of presentation | Semester 1 |
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