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