University of Galway

Course Module Information

Course Modules

Semester 1 | Credits: 5

The objective of this course is to introduce students to taxation, provide an insight and appreciation of the impact of taxation on society, individuals and businesses and to provide students with the necessary knowledge and understanding to calculate the taxable income of individuals and companies. The course will provide perspectives from both the un-incorporated (sole trader/ self employed/ employee, etc) and the incorporated (company).
(Language of instruction: English)

Learning Outcomes
  1. Have an overview and understanding of the Irish taxation system and legislation.
  2. Appreciate the philosophical and historical underpinnings of taxation, its societal context and implications for social policy development and governance.
  3. Understand and apply the rules ordaining liability to Income Tax (i.e. residence, income definitions, etc.).
  4. Understand and apply the rules and calculation basis for the determination of taxable income from the differing Income Tax Schedules: D, E and F.
  5. Have an understanding of the basic principles of determining taxable income and tax liability under the rules of Corporation Tax.
Assessments
  • Written Assessment (85%)
  • Continuous Assessment (15%)
Teachers
The above information outlines module AY308: "Taxation I" and is valid from 2023 onwards.
Note: Module offerings and details may be subject to change.