This seminar on Sales and Value-Added Tax Law examines the legal framework and technical issues that arise in VAT and retail sales tax systems. The class focuses on the differences between consumption taxes (such as the VAT and sales taxes) and income taxes, and explores why a government may choose one system or the other-- or both. The class explores both technical concerns and administrative issues, such as compliance burdens and fraud. There is a strong focus on tax policy issues.
- Public Financial Management Program - 1 Year
- International Taxation Program - 1 Year
- Public Financial Management Program - 2 Year
- International Taxation Program - 2 Year