Brief Course Description
1. Course Title:
Principles of Taxation
2. Language of Instruction:
Tiếng Việt
3. Course Code:
TAX504003
4. Credits:
3
5. Course Objectives:
This module helps students to understand the tax system in terms of law and economics.
6. Brief Description of Course Content:
This module helps students to understand the tax system in terms of law and economics. In this module, the fundamental elements of the indirect and direct tax regimes are analyzed in detail. The module explores the principles of income taxation and tax deductions; At the same time, the module also helps students understand the indirect tax system.