Brief Course Description
1. Course Title:
Tax Ethics
2. Language of Instruction:
Tiếng Việt
3. Course Code:
TAX504021
4. Credits:
3
5. Course Objectives:
This course provides students with comprehensive understanding about issues such as tax ethics, tax fairness, tax competition, tax loss, tax planning, tax evasion, tax avoidance, or more general issues such as tax compliance and non-compliance. Students also have the opportunity to evaluate the roles of stakeholders (taxpayers, tax authorities, tax intermediaries) in developing and maintaining an acceptable level of tax morale. The course provides theories and techniques for analyzing tax practices from both an ethical and legal perspective.
6. Brief Description of Course Content:
This module is designed to guide students to access, research and analyze the tax system from a variety of perspectives: ethics, norms, and legislation. Initially, the course focuses on clarifying the ethical and legal aspects of tax compliance. The course then examines the legal norms and ethics, a number of tax codes that apply to tax professionals and taxpayers, analyses the role of tax morale on tax compliance. This background knowledge system is then applied to evaluate and criticize issues related to tax enforcement in Vietnam, including how to comply the tax policies in favor of tax morale and tax regulation, and other concepts including tax evasion, tax avoidance and tax planning and the role of provisions for controlling tax avoidance.