Demonstrate an understanding of the roles, structures, and general principles of British/Vietnamese taxation systems.

Analysis; Knowledge and Understanding; Learning.


Demonstrate a critical understanding of the taxation and compliance obligations of individuals and businesses/companies.

Analysis; Application; Communication; Knowledge and Understanding; Learning.


Demonstrate the ability to construct personal and business taxation computations.

Analysis; Application; Communication; Knowledge and Understanding; Learning. Problem-solving.


Be able to explain and compute the corporation tax liabilities of individual companies and groups of companies.

Analysis; Application; Communication; Knowledge and Understanding; Learning. Problem-solving.

(1) A group assignment (1500 words) weighted at 50%(LOs 1, 2)
(2) A 1.5 hour exam weighted at 50% (LOs 3, 4)

The aim of this module is to develop knowledge and skills relating to the tax system as applicable to individuals and businesses operating in Vietnam and the UK in sufficient depth and with sufficient clarity to meet the needs of those undertaking a first course of study in taxation.

This module introduces students to the subject of taxation and provides the core knowledge of the underlying principles and major technical areas of taxation, as they affect the activities of individuals and businesses.

You are introduced to the role, structure, and general principles of a tax system and different types of taxes. You also explore the differences in the British and Vietnamese tax system.

Having covered the core areas of the basic taxes, you will be able to compute tax liabilities, explain the basis of their calculations, identify tax planning opportunities for individuals and companies and understand the requirements for compliance with tax legislation. On successful completion of the module, you will be able to understand and apply different tax laws on practical working situations as well as tax research in both Vietnam and the UK.

The learning strategy for the module requires students to commit 200 learning hours (including assessment) of which there will be 36 hours of tutor-led learning and 164 hours of independent and self-directed study. During the tutor-led learning hours, students will receive robust support through interactive tutorials where they can ask questions, clarify doubts, and receive personalized guidance on challenging concepts. These tutorials are designed to foster a deeper understanding of the material, with opportunities for collaborative learning and discussions that enhance comprehension and retention.

Concepts, theories and principles will be explored, practiced, and demonstrated. Practical skills enhanced by recommended videos and talks. LinkedIn Learning will be used to direct self-study learning throughout the study block. Cognitive and personal skills developed in open-ended problem-solving exercises. Oral feedback will be given during sessions. The assessment will examine the wider learning outcomes expressed in the descriptor.

You will undertake ‘formative’ assessments during the module to help you monitor your learning and provide you and us with ongoing feedback on your progress, that helps you prepare for the ‘summative assessment(s) during or at the end of the module. The formative assessments may include quizzes, short essays, or problem-solving exercises, with feedback given to help students identify areas for improvement.

The use of AI tools such as ChatGPT can be beneficial in learning, however, students must adhere to the following guidelines: (i) all submitted work must be original and written by the student; (ii) if a student utilizes AI tools to generate ideas or receive guidance, this must be clearly cited in the submitted work, just as any other source would be; (iii) students should be mindful of the ethical implications of using AI in their studies, ensuring that their use of such tools does not constitute academic dishonesty.

Unit feedback:
During semester, students’ feedback on the module will be collated and distributed through University's online platform, ensuring consistency with other units and focusing on both improvement and future success. This process includes both individual feedback and cohort-wide summaries, aligning with the university's standardized approach to learning and assessment.

MAIN TEXT:
• Andy Lymer, Lynne Oats. (2023). Taxation - policy and practice, 30th edition. Fiscal Publication
• Le Xuan Truong, Nguyen Thi Thanh Hoai (2021), Taxation – A University Textbook; Finance Publishing House

ADDITIONAL TEXTS:
• Melville's Taxation: Finance Act 2024
• Vietnam tax law and implementation guidelines on taxation
• UK tax law and implementation guidelines on taxation

Module Study Guide and Handbook
BUV Learning Resources Centre and website
BUV Canvas; Learning Management System
SU VLE
SU Library