course outline final llb tax atiya

course outline final llb tax atiya - UNIVERSITY OF NAIROBI...

This preview shows page 1 - 3 out of 6 pages.

UNIVERSITY OF NAIROBI FACULTY OF LAW LLB. Introduction to Tax Law Taxation, for example, is eternally lively; it concerns nine-tenths of us more directly than either smallpox or golf, and has just as much drama in it; moreover, it has been mellowed and made gay by as many gaudy, preposterous theories. ~H.L. Mencken Friends and neighbours complain that taxes are indeed very heavy, and if those laid on by the government were the only ones we had to pay, we might the more easily discharge them; but we have many others, and much more grievous to some of us. We are taxed twice as much by our idleness, three times as much by our pride, and four times as much by our folly. ~Benjamin Franklin I don't know if I can live on my income or not - the government won't let me try it. ~Bob Thaves, "Frank & Ernest" Albert Einstein: The hardest thing in the world to understand is the income tax. (Prepared by Dr Attiya Waris, November 2012) 1
Image of page 1
INTRODUCTION Taxation is a large and rapidly developing area of law. The case law is demanding and the legislation is not noted for its clarity, though as we shall see steps are being taken to express it in a more understandable way. To develop a thorough, critical understanding of the central concepts in the law of tax To start to develop a perspective on the operation of a system of tax rules in a volatile political, social and economic context, including (more particularly in the advanced course) a feel for developments in the more complex and growing areas of tax law and the growing importance of Tax Office rulings. Ethical and social perspectives are relevant here, as is the ability to analyse and debate contentious issues To develop so-called "statutory construction" skills, as they operate in the real world. In particular, to examine the content and limits of recent trends towards contextual and purposive interpretation in tax authorities. In this model judges and bureaucrats are delegated decision-makers creating bread and butter tax law with important economic and distributional implications rather than oracles "discovering" pre-existing rules in the lofty heights of the tax legislation. Tax Office rulings are an important source of law To develop some understanding of tax decision-making structures and an appreciation of the practical problems in resolving tax disputes EVALUATION Students will have to complete 2 papers on a tax law each worth 20% of the final grade and a final exam of 3 hours worth 60% of the final grade. The research paper must be
Image of page 2

Want to read all 6 pages?

Image of page 3

Want to read all 6 pages?

You've reached the end of your free preview.

Want to read all 6 pages?

What students are saying

  • Left Quote Icon

    As a current student on this bumpy collegiate pathway, I stumbled upon Course Hero, where I can find study resources for nearly all my courses, get online help from tutors 24/7, and even share my old projects, papers, and lecture notes with other students.

    Student Picture

    Kiran Temple University Fox School of Business ‘17, Course Hero Intern

  • Left Quote Icon

    I cannot even describe how much Course Hero helped me this summer. It’s truly become something I can always rely on and help me. In the end, I was not only able to survive summer classes, but I was able to thrive thanks to Course Hero.

    Student Picture

    Dana University of Pennsylvania ‘17, Course Hero Intern

  • Left Quote Icon

    The ability to access any university’s resources through Course Hero proved invaluable in my case. I was behind on Tulane coursework and actually used UCLA’s materials to help me move forward and get everything together on time.

    Student Picture

    Jill Tulane University ‘16, Course Hero Intern