Skip to Main Content

LAW 321 Public Finance and Tax Law: Reading list

LAW 321 Public Finance and Tax Law

Department: Bachelor of Law

Module Description: This module explains the several types of tax, their significance and role in society. It discusses other sources of State’s revenues. The module explains the fiscal public budget and the process of it is prepared & approved. It will cover several topics, such as public expenditures and their role in society; the difference between State fees / charges & taxes; justification of tax; types of taxes (income tax, value added tax etc); public loans & state bonds; public budget, impact of tax on entrepreneurship and innovation. It is intended to explain and discuss the relevant main topics under both English law and UAE law.

Module texts

The module coordinator will provide students with mandatory texts on UAE Law prepared purposefully for this particular module.

  • Malcolm James, The UK Tax System: An Introduction, (3rd ed., Spiramus Press, 2016)

Recommended readings

  • Geoffrey K. Morse, David Williams, Sandra Eden, Davies: Principles of Tax Law, (8th ed., Sweet and Maxwell 2016)

  • John Tiley & Glen Loutzenhiser, Revenue Law: Introduction to UK Tax Law; Income Tax; Capital Gains Tax; Inheritance Tax, (Hart Publishing, 2012)

Ask a Librarian for help to find and evaluate resources