Taxation 1

Code

BUSI2089

School

Nottingham University Business School

Level

2

Credits

10

Semesters

Autumn Malaysia

Summary

This module considers:

• Malaysian tax system,
• income tax liabilities for individuals: income from employment, business and investment (including capital allowances, reliefs and rebates),
• real property gains tax (individuals),
• obligations of taxpayers (and their agents),
• tax administration and communication.

Target Students

Available to all Part I and Part II Business School students with the required pre-requisiteBUSI1103 Fundamentals of Financial and Management Accounting OR BUSI1036 Financial Accounting.

Classes

• One 2-hour tutorial each week for 4 weeks
• One 3-hour lecture each week for 10 weeks

Assessment

• 100% Exam 1 (2-hour): One 2-hour examination

Assessed by end of autumn semester

Educational Aims

Learning Outcomes

Knowledge and understanding:

This module develops a knowledge and understanding of:

• The sources, uses and management of finance.
• The use of accounting and other information systems for planning, control, and decision making.

Intellectual skills:

This module develops:

• The ability to analyse and evaluate a range of business data, sources of information and appropriate methodologies, which includes the need for strong digital literacy, and to use that research for evidence-based decision making.

Professional practical skills:

This module develops:

• Numeracy and quantitative skills to manipulate data, evaluate, estimate and model business problems, functions and phenomena.

Transferable (key) skills:

This module develops:

• Communication and listening including the ability to produce clear, structured business communications in a variety of media.
• Self-management and readiness to accept responsibility and flexibility, to be resilient, self-starting and appropriately assertive, to plan, organise and manage time.
• Learning to learn and developing an appetite for reflective, adaptive and collaborative learning.

Conveners

• Dr Too Shaw Warn