Brief Course Description
1. Course Title:
ICAEW CFAB-Principle of Taxation
2. Language of Instruction:
Tiếng Việt
3. Course Code:
PT123
4. Credits:
4
5. Course Objectives:
6. Brief Description of Course Content:
This course helps students understand the general objectives of taxes and how to calculate income tax, national insurance contributions, capital gains tax, corporate tax, and VAT in simple situations. After completing the course, students will be able to:
• Explain the general objectives of taxation, the conditions affecting the UK tax system, and the different types of taxes in the UK;
• Recognize ethical issues that arise during the implementation of tax work;
• Identify the obligations imposed by the UK tax system on taxpayers and the consequences of non-compliance;
• Calculate the amount of income tax individuals owe or must pay and the amount of national insurance contributions;
• Calculate the amount of capital gains tax individuals must pay and the taxable gains that may be subject to corporate tax;
• Calculate the amount of corporate tax a company must pay;
• Calculate the amount of VAT a business owes or must pay.