TAXATION

PhD Oanh Kieu Ha

Lecture 1- Expectations for the
course
Personnel

- Lecturer and Examiner: Oanh Kieu Ha – Office: A1-910

Experienced Lecturer and Researcher in Finance, Economics, and Business
Management
Research stream: Corporate finance, corporate governance, taxation and CSR
Email inquiries should be directed to Oanhhk@neu.edu.vn

- Textbook details and material on LMS page

1.Assessment
- The tutorials are intended to provide students with an easy way to judge their preparedness for the test and
exam.
- Presentation is intended to get students thinking like an economist regarding tax issues. More details about
this assessment item will be provided in class and on the course website well in advance of the due date.
- There will be a final term test covering the contents of the course. The tests will comprise multiple-choice,
short answer and critical-thinking/analysis questions. The time and locations of this test will be announced in
class and on the course website well in advance of the due date. It will be offline and open book.

Assessment Weighting

Attendance 10%

Mid-term test 20%

Presentation 20%

Final exam 50%

How to do well in the course

1.Do the relevant readings before the lectures so that you can follow along.
2.Review the lecture and reading material frequently.
3.Work through all the practice problems – don’t just look at the answers.
4.Ask for help and sort things out as soon as possible so you don’t fall
behind.
5.Don’t be shy - make use of the drop-in clinic, the tutors, the lecturer...
6.Also make use of your fellow classmates – work in teams.
What is TAXATION?
A course designed to introduce students, from a wide range of backgrounds
and interests to the economic way of thinking, about taxation.
After completing the course students will better understand the concepts of
taxation which will allow them to compute various types of taxes and make
better decisions in their private and professional lives regarding taxation and
disposable income.
 Where is
TAXATION in the
curriculum?
DO you pay Tax?
https://www.youtube.com/watch?v=MxgpAzoOTZg
Course Outline

01 Overview of Taxation

Consumption tax
02 - Tariff/ Value added tax/ Excise Tax

03 Income tax
- Personal income tax/ Corporate tax

04 Property Tax and Other tax- (Self Learning)

05
What else from Taxation?
https://www.youtube.com/watch?v=DoGqMWnHiFM