Brief Course Description
1. Course Title:
Advanced Tax compliance risk management
2. Language of Instruction:
Tiếng Việt
3. Course Code:
ADV604023
4. Credits:
2
5. Course Objectives:
6. Brief Description of Course Content:
To improve the efficiency and effectiveness of the operations, tax authorities in many countries have given considerable attention to the development of compliance risk management practices. This course is designed to analyse the tax compliance risks and provide a framework for the application of modern compliance risk management principles to mitigate the tax risks in generally. It identifies and discusses the general principles found in both the taxpayers’ compliance behaviours and the way in which taxation jurisdictions’ treatment strategies to deal with the tax behaviour of taxpayers.
The course has six chapters. Chapter 1 presents the overview of tax administration. Chapter 2 introduces the overall of risk-based tax administration. Chapter 3 focuses on the compliance risk management process. Chapter 4 identifies the tax aspects of base erosion-profit shifting and anti-BEPS. Chapter 5 analyses tax compliance risk management. Chapter 6 discusses the company’s strategies of tax planning and avoidance.