Taxation 1 (Post Grad)


This module will introduce students to the principles of Irish Income taxation practice and policy. It will provide students with the knowledge and skills to be able to understand, apply and critique the Irish taxation legislation and procedures to individuals liable to Income tax in the State. It will also explain the scope of Local Property Tax.

Learning Outcomes

  1. Evaluate and contrast the fundamental concepts, principles and techniques of the Irish taxation system.

  2. Calculate the income tax liabilities of individuals, and advise on filing obligations.

  3. Appraise the appropriateness of alternative investment opportunities or assessment alternatives available to individuals to minimise their income tax liabilities.

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

  5. Critique current taxation practices and issues and consider whether alternative approaches are possible.

  6. Appraise and use the Revenue Offline system as a means of achieving tax compliance.

  7. Appraise the basis and fairness of  local property tax (LPT), and the application of its rules.

% Coursework 20%
% Final Exam 80%