MGT 632

MGT 632 Business Taxation examines taxation from policy, legal, and administrative perspectives. This way, students obtain a balanced view of rights and obligations connected with the levying of taxes. This course does not refer to a specific legal system but explores the fundamental considerations beyond the boundaries of any tax system while emphasizing that taxation is always rooted in a legal regime, policy considerations, and administrative practice. As such, in this course, students learn about business taxation beyond technical circles and eventually apply what they have learned to their studies, employment, and/or their own businesses.