Taxation 200

Module code BEL 200
Qualification Undergraduate
Faculty Faculty of Economic and Management Sciences
Module content

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.

Module credits 32.00
NQF Level 06
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
Department Taxation
Period of presentation Year

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