Introduction to Irish Taxation

The module introduces students to the concept of taxation and considers the principles of a taxation system and its role in the economy.  Students will study income tax as it applies to both unincorporated bodies and employees.

1. Discuss the operation and scope of the Irish Taxation System.

2. Compute the income tax liabilities of individuals.

3. Examine alternatives available to individuals to minimise their income tax liabilities.

4. Apply the rules of the PAYE system in dealing with employees.