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Course Title: Advanced Taxation Course Code: Acfn 522 Credit Hour: 2 Prerequisite: None

This course deals with taxation in Ethiopia. It provides a foundation in major tax areas and competencies required for qualification. The course introduces principles of taxation, different tax types like direct and indirect taxes, and international tax matters. It examines the Ethiopian tax system specifically. Upon completion, graduates will understand the role of taxes, fair tax systems, how Ethiopia's system operates, and domestic and international tax issues and solutions. Teaching methods include lectures, exercises, case analysis, reports, problem solving and presentations. Course content covers introduction to taxation, tax types and systems, international taxation issues, taxation and corporate decisions, tax evasion and avoidance, and Ethiopia's legal foundations and income/VAT taxes. Assessment includes article

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Seifu Bekele
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205 views

Course Title: Advanced Taxation Course Code: Acfn 522 Credit Hour: 2 Prerequisite: None

This course deals with taxation in Ethiopia. It provides a foundation in major tax areas and competencies required for qualification. The course introduces principles of taxation, different tax types like direct and indirect taxes, and international tax matters. It examines the Ethiopian tax system specifically. Upon completion, graduates will understand the role of taxes, fair tax systems, how Ethiopia's system operates, and domestic and international tax issues and solutions. Teaching methods include lectures, exercises, case analysis, reports, problem solving and presentations. Course content covers introduction to taxation, tax types and systems, international taxation issues, taxation and corporate decisions, tax evasion and avoidance, and Ethiopia's legal foundations and income/VAT taxes. Assessment includes article

Uploaded by

Seifu Bekele
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
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Course Title : Advanced Taxation

Course Code: AcFn 522


Credit Hour : 2
Prerequisite : None

Course Description:

This course deals with Taxation and the Ethiopian Tax System in particular. The purpose of this
course is to provide a solid foundation in the major areas of taxation focusing on the key
competencies required at the point of qualification. It will enable graduates to appreciate where
tax is important in decision making by both individuals and businesses and to be fully aware of
the tax aspects of particular transactions. It introduces the principles of taxation, the different
types of taxes, Direct tax and Indirect Tax and the various issues involved from an international
perspective. Moreover, the course examines international tax matters and the measures that are
helpful in tackling them and finally, it discusses the Ethiopian tax system in particular.

Course Objective:
Up on completion of this course, graduates will:
 Be able to know the significance and role of taxes in financing government expenditures,
 Be equipped with the techniques of a fair, simple and productive tax system,
 Be able to know how the Ethiopian Tax system operates and advise stakeholders
accordingly,
 Be able to visualize the domestic and international tax issues of the country and work for
their solutions.
 Be able to know the computing different taxes such as: individual income tax, property
tax, customs duty, VAT system.

Teaching / Learning Methods and strategies:

Lecture classes, assigned exercise, case analysis, preparation and presentation of reports require
during critical surveys of empirical literature / article review/, solution of assigned problems,
developing the use of concepts and models, presentation of group practical exercises.

1
Course Content
Chapter 1: Introduction to Taxation
1.1.Taxation, tax-definition and characteristics
1.2.Objective and principles of taxation
Chapter 2: Types of taxes and tax systems
2.1.Single and multiple
2.2.Direct and Indirect
2.3.Ad valorem and unit
2.4. Proportional, Progressive and Regressive
Tax System
2.5.Types of Taxes
2.5.1. Tax on Income
2.5.2. Taxes on Commodities (mainly VAT)
2.5.3. Tax on wealth
2.6.Presumptive tax system
Chapter 3: International taxation issues
3.1. Overview of international taxation
3.2.Taxation of multinational companies
3.3.Problems in international taxation
Chapter 4: Taxation and corporate financial decision making
4.1. Taxation and corporate finance policy
4.2.Taxation and dividend policy (The split rate system)
4.3.Taxation and investment decisions
Chapter 5: Tax Evasion and Avoidance
5.1.Tax Evasion
5.2.Tax Avoidance
Chapter 6: The Ethiopian tax system
5.3.Legal foundation of the Tax system
5.4.Features of the Ethiopian income taxes
5.5.Features of the Ethiopian VAT and other types of taxes.

2
Assessment mode: includes the following but not limited to:
Article Review (group)
Class Participation
Book Chapter Review (individual)
Assignment (group)
Final Exam
References:

 Beth Walston-Dunham, (2007), Accounting and tax principles for legal professionals
 Cheryl D. Block, (2004), corporate taxation; Examples And Explanations (Examples &
Explanations).
 Christopher H. Hanna, Mark R. martin, Michael J. Donohue, and E. Daniel Leigh man,
(2007), corporate Income Tax Accounting.
 Dennis- Escoffier, Fortin, (2009), Taxation for Decision Makers, Wiley 2010 Edition.
 Eva Rosenberg (2004), Small Business Taxes Made Easy; How to increase your
Deduction, Reduce what you owe, and Boost your profits, Paper back.
 Gerald E. Whitten burg and Martha Altus- Buller, (2007), Income Tax fundamentals
(With Tax cut tax prep software).
 Gerald E. Whitten burg and Martha Altus-Buller, (2006), Income Tax Fundamentals,
2007edition.
 Gerald E. Whitten burg and Martha, (2009), Income tax Fundamentals,
 Gerald E. Whitten burg and Mrtha Altus-Buller, (2008), Income tax fundamentals. 26th
edition.
 Gillis, M., C. Shoup and G/.Sicat, Value Added Taxation in developing countries,
Washington DC World Bank.
 Glenn R. Carrington (2007), Tax Accounting in mergers and Acquisitions,
 Richard R. Petersen and Ronald G. pippin, (2008), CCH Accounting for Income Taxes,
9th edition.
 Various proclamations and directives issued by the Ethiopian government on the
Ethiopian taxation system.

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