Nanyang Technological University

Nanyang Business School

Nanyang Business School - Undergraduate Programmes

Course Description

AC2301 Principles of Taxation

Acad Unit: 4
Pre-requisite: AC1101 or AC1103 or AD1101

Course Description:

This course aims to provide you with a framework to understand the structure of the Singapore income tax and the goods and services tax, to enable you to obtain a working knowledge of key tax concepts and principles, and to instil an awareness in you of the impact that taxes may have on the decision-making processes of businesses and individuals. At the end of the course, you should be able to apply the tax laws to ascertain the tax treatment of common business and personal transactions, and to devise appropriate strategies for the minimization of tax costs.