Principles of Taxation

Description

This assignment is designed to assess learning outcomes: 1. Explain the practical workings and administration of the UK tax system.

2. Critically evaluate different theories of taxation and describe the principal types of taxation rules and requirements likely to affect individuals and companies including both direct and indirect taxes.

4. Appreciate some basic aspects of overseas taxation You are to prepare, in essay format, a review that addresses the following points: 1. A description of the main problems facing national governments in taxing those companies  that are in the digital economy/digitalisation of the economy. 2. An assessment of the approach the UK government has taken in seeking to tax the digital economy/digitalisation of the economy.