Advanced Public Finance and Taxation

Open to all candidates

No prerequisites

The aim of the syllabus is to apply relevant knowledge and skills and exercise professional judgement in providing relevant information and advice to individuals and businesses on the impact of the major taxes on financial decisions and situations. The Advanced Taxation syllabus further develops the key aspects of taxation introduced within the Applied Skills module and extends the candidates’ knowledge of the tax system, together with their ability to apply that knowledge to the issues commonly encountered by individuals and businesses, such that successful candidates should have the ability to interpret and analyse the information provided and communicate the outcomes in a manner appropriate to the intended audience. The syllabus builds on the basic knowledge of core taxes from the earlier taxation exam and introduces candidates to stamp taxes. As this is an optional exam, aimed at those requiring/desiring more than basic tax knowledge for their future professional lives, the syllabus also extends the knowledge of income tax, corporation tax, capital gains tax and inheritance tax to encompass further overseas aspects of taxation, the taxation of trusts and additional exemptions and reliefs. Computations will normally only be required in support of explanations or advice and not in isolation.

1. Gain a profound knowledge and understanding of tax principles.
2. Use clear frameworks to take decisions based on the given situation and the application of taxation principles.
3. Understand the role of stakeholders in the tax system of a country.
4. Apply IT tools and professional skills in taking tax decisions.

On successful completion of this module, students will be able to:

1. Discuss the role of tax in society, the underpinning legislative process, and the role and powers of the Revenue Commissioners (Revenue) in tax administration.

2. Describe the principle of self-assessment as applied in the tax system and the role of the Revenue Services.

3. Prepare generic income tax computations and returns.

4. Prepare capital gains tax computations and returns.

5. Prepare corporation tax computations and returns.

6. Discuss the operation of VAT and prepare returns.

The online delivery blends synchronous and asynchronous components. Students complete self-directed assignments hosted on the course platform. Weekly Forums support a required active, rubric-based student contributions that foster collaboration.

Exams may include essays, short answers, or MCQs. Formats include open/closed book. Time zones are considered. Assessments are formative and summative. Students have 2 weeks to review grades and must follow the appeal process in the Student Handbook.

Certificate

The EBU ensures administrative and Tech support in an inclusive, accessible learning environment for all students, including those with disabilities or special needs. This policy applies to all students, staff, and learning spaces, full-or part-time.

To join the course, please follow these steps:

STEP 1: COMPLETE YOUR ONLINE PROFILE
Complete your online profile on the online campus. During this process, you will confirm your essential profile information to accept the offer.
Access the EBU scholarship online campus here https://connect.ebulux.lu/
Click the ‘Join EBU/Log In’ button on the homepage. You will need to create a new account.
During the Account creation process, you will be requested to indicate how you heard about the program and to select the partner organization on a drop-down list. If you found EBU by yourself, please simply write 'EBU' in these fields.
Please note as you create a new account, make sure to use a password you can easily remember.
After you create the account, open the link sent to your email for confirmation and then click continue.

STEP 2: COMPLETE THE COMMITMENT FEE PAYMENT
To enroll in the Autumn Term courses, go to the Certificate Enrolment page: https://connect.ebulux.lu/mod/page/view.php?id=48775
Select the course you would like to enroll in and click ‘Enroll Now’.
Select Payment Type and click proceed.
Enter the promotion code: EBULLL25 and click Apply code. Copy and paste the code to make sure it is correct. This will adjust the fee from €740 to €100.
Enter card details to complete the commitment fee payment. Once you complete your application and commitment fee payment, you will be enrolled in your selected course and ready to commence.