The module is designed to provide students with an understanding of the principles underlying the design of an effective taxation system, an introduction to the UK Tax System and an appreciation of current policy issues in taxation.

The module focuses on four main aspects: (i) the economic characteristics and assessment of effective tax system design; (ii) a broad description of the UK tax system; (iii) international considerations including tax co-ordination, competition and the taxation of e-commerce; and (iv) conceptual issues in tax planning and the impact of taxation on capital markets.

Students taking this module will have the opportunity to develop and practice a wide range of transferable skills. In lectures students will develop listening and note taking skills. In preparation for tutorials students will develop their reading, note taking, analytical, independent research, writing and IT skills. Tutorial discussions will help students to develop their listening, explaining and debating skills, as well as team work and problem solving. The examination will test students' analytical and writing skills under time constraints.