ACCT 284 - Global Tax Environments

Description:
This course introduces students to the role of taxation in global citizenship and sustainable economic development. It focuses on the principles of international income taxation and addresses ethics in the context of global citizenship. Permission by instructor.

Credits: (5)

General Education Category: K4 - Global Dynamics

General Education Pathways: P3 Perspectives on Current Issues, P4 Social Justice, P5 Sustainability

Learner Outcomes:
Upon successful completion of this course, the student will be able to:

Identify and describe key characteristics of territorial and non-territorial tax systems around the globe.
Identify opportunities for capital flight and how tax competitiveness may augment social and economic inequalities.
Distinguish types of income and categories of taxpayers.
Explain the purpose of tax treaties and foreign tax credits and how they promote responsible global citizenship.
Explain the role of tax havens in international tax planning and how they contribute to economic unsustainability.
Assess the tax competitiveness of bordering countries and how it is shaping politics, the economy, and society in the region.

Learner Outcomes Approval Date:
11/21/19

Anticipated Course Offering Terms and Locations: