Content (Syllabus outline)
1. Review of Tax Accounting issues and Business Taxation (dependency principle, tax framework, international business taxation, international tax planning, transfer prices, tax management, tax compliance) and tax accounting related theories.
2. Key research areas and approaches in Tax Accounting research and Business Taxation, for example:
a) dependency principle in tax accounting;
b) relations between tax accounting reporting and capital markets;
c) tax corporate governance;
d) factors, influencing differences in tax accounting reporting practices;
e) tax compliance research;
f) efficiency and effectiveness of tax accounting;
g) manipulation of tax accounting data and information in tax reporting;
h) sustainable tax accounting reporting;
i) behavioral and ethical issues of tax accounting and profession.
Intended learning outcomes - knowledge and understanding
Development of Knowledge and Understanding
The learner
? has a high level and systematic understanding of a substantial body of tax accounting theories and research and can work with this knowledge at peer reviewed publication quality;
? can analyse and manage the implications of ethical tax accounting dilemmas;
? has a good understanding of techniques / methodologies applicable to discipline (theory or research-based).
Cognitive and Intellectual Skills
The learner:
? with critical awareness, can undertake analysis in the areas of financial accounting knowledge,
? has a level of conceptual understanding and critical capacities that allows independent evaluation of research and can argue alternative approaches
? can act independently in problem solving.
Key / Transferable Skills
The learner:
? is able to use full range of learning resources
? is reflective on own and others’ functioning in order to improve practice
? can undertake innovative research tasks competently and independently
? is independent and self-critical as learner, and can manage own continuing professional development
? can communicate complex or contentious information clearly and effectively to specialists / non-specialists. Can act as a effective consultant.
? can continue own professional study independently.
Readings
Temeljna literatura in viri / Readings
Knjige / Books
? Chris J. Finnerty, Paulus Merks, Mario Petriccione, Raffaele Russo. 2007. Fundamentals of International Tax Planning. Publisher: IBFD.
? Margaret Lamb, Andrew Lymer, Judith Freedman, and Simon James. 2011. Taxation. An Interdisciplinary Approach to Research. Oxford, Oxford University Press.
Članki / Readings from the journals
? Hanlon, M. & Heitzman, S., 2010. A review of tax research. Journal of Accounting and Economics, 50: 127-178.
? Schackelford, D. & Shevlin T., 2001. Empirical tax research in accounting. Journal of Accounting and Economics 31: 1-3, pp 321-387.
? Edward L. Maydew. 2001. Empirical tax research in accounting: A discussion. Journal of Accounting and Economics, Volume 31, Issues 1–3, September 2001, pp 389-403.
? Doyle, E. & Frecknall-Hughes, J. & Summers B., 2009. Research Methods in Taxation Ethics. Developing the Defining Issues Test (DIT) for Tax-Specific Csenario. Journal of Business Ethics 88: pp 35-52.
? Graham, John R. & Raedy, Jana S. & Shackelford, Douglas A.. 2012. Research in accounting for income taxes. Journal of Accounting and Economics, Volume 53, Issues 1–2, February–April 2012, pp 412-434.
? Terry Shevlin. 2007. The Future of Tax Research: From an Accounting Professor's Perspective. The Journal of the American Taxation Association: Fall 2007, Vol. 29, No. 2, pp. 87-93.
? John R. Robinson. 2007. Foreword—The Future of Tax Research: What Are the Unanswered Questions?. The Journal of the American Taxation Association: Fall 2007, Vol. 29, No. 2, pp. 85-85.
? Robbert Hoyng & Sander Kloosterhof & Alan Macpherson. 2009. Tax Risk Management - From Risk to Opportunity. Tax Control Framework. IBFD.
? Janet M. Anderson & Koen De Grave & Jennifer M. Moore. 2010. Tax Risk Management: From Risk to Opportunity. Tax Accounting. IBFD.
? Mihir A. Desai & Dhammika, Dharmapala. 2007. Taxation and Corporate Governance: An Economic Approach.
? Judith Freedman. 2008. Financial and Tax Accounting: Transparency and ‘Truth. V Schön (ed), Tax and Corporate Governance. Springer Science.
? Arne Friese & Simon P. Link & Stefan, Mayer. 2006. V Schön (ed), Taxation and Corporate Governance.
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