Brief Course Description
1. Course Title:
Indirect Taxes
2. Language of Instruction:
Tiếng Việt
3. Course Code:
TAX504018
4. Credits:
3
5. Course Objectives:
This course help students understand the characteristics of indirect taxes, the principles of taxation, the scope of impact, and the methods of calculating certain types of indirect taxes. More importantly, it equips learners with the knowledge to analyze and gain an accurate understanding of indirect taxes.
6. Brief Description of Course Content:
This course equips students with fundamental knowledge of indirect taxes (including import-export tax, excise tax, value-added tax, and environmental protection tax), focusing on their characteristics, taxation principles, scope of impact, and calculation methods. Additionally, the course emphasizes developing students' analytical skills and accurate understanding of the role and impact of indirect taxes in the economy, enabling them to apply this knowledge effectively in practice.