Taxation Policy and Practice

The details
Essex Business School
Colchester Campus
Undergraduate: Level 6
Sunday 17 January 2021
Friday 26 March 2021
16 July 2020


Requisites for this module
BE100 and BE110
BE100 and BE110



Key module for


Module description

The purpose of this module is to provide students with specialist specific knowledge and understanding on taxation policy and practice, with an emphasis on the UK system. The module first critically reviews various taxation considerations, including tax administration and the objective of taxation in economies, and ethical issues pertaining to taxation. Second, the module considers the different forms of tax applicable to individuals, unincorporated and incorporated entities (i.e. income tax, national insurance contributions, corporate tax, capital gains tax, inheritance tax and value added tax). Lastly, the module will examine taxation issues relating to multinational companies and individuals residing in more than one country.

Module aims

In the main, this module aims to use the UK tax system as a case study for developing students’ knowledge and skills regarding the forms and operation of taxes paid by individuals and organizations. The module will also reflect on the impact of such taxes on taxpayers, government and society.

Module learning outcomes

On successful completion of this module, students should be able to:
1. Demonstrate an understanding of how the UK tax system is administered, inclusive of the regulatory framework which oversees the system.
2. Compare and contrast the various forms of taxes paid by individuals and organisations
3. Calculate tax liabilities owed by individuals and organizations under different conditions (i.e. prevailing rates, allowances, exemptions and reliefs)
4. Critically discuss the role of taxation policy and its effects on individual and corporate taxpayers.
5. Critically evaluate the ethical issues pertaining to taxations

Module information


The module will be assessed by a combination of examination and coursework. To pass the module, students must attain a minimum overall module mark of 40%.

Assessment details
Weighting of coursework: exam:

Coursework (Essay) 1500 words TBC 30%
Learning Outcome(s) met 1,4,5

Closed-book Examination (summer term) 3 hours 70%
Learning Outcome(s) met 1-5

Learning and teaching methods

* The module will be delivered through: o 10 two-hour lectures o 10 one-hour classes o 1 revision lecture in summer term * This information is available in the Module outline provided on Moodle. In academic year 2020-2021 the delivery is likely to be different and involve online learning.



Overall assessment

Coursework Exam
30% 70%


Coursework Exam
30% 70%
Module supervisor and teaching staff
Dr Danson Kimani, email:
Dr Danson Kimani, 01206 874053, EBS.3.120B,



External examiner

No external examiner information available for this module.
Available via Moodle
No lecture recording information available for this module.


Further information
Essex Business School

* Please note: due to differing publication schedules, items marked with an asterisk (*) base their information upon the previous academic year.

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