Module Learning Outcomes:

This assignment is designed to assess the following module learning outcomes. Your submission will be marked using the Grading Criteria given in the section below.

LO 1. Describe and analyse the principles of comparative taxation;

LO 3. Explain the ways in which these principles are currently applied in key jurisdictions across the world, including how they are administered by tax authorities

Assignment:

This assignment is based on your group research of a selected country’s tax system.

Report: Your challenge is to introduce a new tax within the national tax system of a selected country to address some of the weaknesses in the current tax system. Based on the analysis of a selected country’s tax system, your group is asked to prepare a clear and comprehensive report for policymakers covering the following points:

a. Identify a weakness(-es) of the national tax system;

b. Address the identified weakness(-es) by introducing a new tax;

c. Consider the impact of the new tax on taxpayers, economy, and the tax system

Presentation: Produce a party-political broadcast to promote the proposed tax for your electorate/taxpayers. You need to convince your taxpayers that the new tax is necessary, but consideration should be given to the arguments against this new tax.

Further notes on the tasks:

•   This is a group assignment. Groups will be randomly formed by 4 to 5 students by Canvas.

•   Group members get the same mark for their assignment.

•   The word limit for the report does not include contents, references, appendices.

•    Presentations should be submitted in the form of a video-recorded PowerPoint.

•   Only the voice is needed, it is up to you if you want to add your face or not.

•   While all group participants are encouraged to talk during the presentation, you may choose to nominate one group member to present instead.

•   The first slide should include the title of your presentation and the names of all members in the group; the second slide should contain the outline of the presentation

•   The presentation should be based on the information covered in the report, and

careful consideration should be given to the interests of your audience (taxpayers).

Individual contribution:

The group assignment will be assessed as a collective submission, but individual marks may be adjusted based on each student’s contribution. While peer feedback may be considered, the module leader retains discretion to determine individual marks based on observed engagement, including participation in seminars and informal communication with group members.

Students who do not engage meaningfully in the group work, for example, by failing to attend meetings, contribute to discussions, or complete agreed tasks, may receive a significantly reduced mark, including a mark of zero, for the group assignment component.

Grading Criteria / Marking Rubric

Your submission will be graded according to the following criteria: