LLB334 Law of Taxation
This course is designed to provide students with an understanding of the legal framework governing taxation in Ghana. Students will explore the foundational principles of taxation, examine the practical application of tax laws, and analyse the evolving policy landscape. Through a combination of theoretical study, case analysis, and practical exercises, participants will gain the knowledge and skills necessary to navigate the complexities of taxation law in Ghana
By the end of this course, students will be able to
- Understand the different types of taxes that are applied in Ghana and what the differences between them are.
- Competently identify the relevant principles of taxation to any set of facts
- Understand the philosophical underpinnings of tax and applying their knowledge to Ghana’s tax regime, ascertain the philosophical pillars of Ghana’s tax regime
- Historical evolution
- General Principles and Key Terminologies in Taxation
- Interpreting Tax Statutes
- Income Tax and Associated Concepts
- Ascertaining Income for Imposing Tax
- Assessable Income and Chargeable Income
- Introduction to Realisation
LLB Law with Public Policy elective
Offered: Semester Two
Course Type: Seminar, Lecture, Experiential