Student Name/ID Number

Unit Number and Title

 30 Taxation

Academic Year

2020-2021

Program

HND RQF Business

Assignment Title

Taxation Systems and the Legal & Ethical Considerations,

Taxation Liabilities for Organisations

Submission Format

The submission is in the form of a booklet. This should be written in a visually appealing and structured style appropriate for the target audience using 1.5 spacing and font size 12. This should be written in a concise, formal business style using single spacing and font size 12. You are required to make use of headings, paragraphs and subsections as appropriate and all work must be supported with research and referenced using the Harvard referencing system. Please also provide a bibliography using the Harvard referencing system. The recommended word limit is 3,000–3,500 words, although you will not be penalised for exceeding the total word limit.

Unit Learning Outcomes

LO1 Analyze taxation systems and the legislation which governs them.

LO4 Evaluate the impact on organizations of the legal and ethical constraints associated with taxation responsibilities.

Assignment Brief and Guidance

Scenario

 You are a Senior Tax Consultant with PWC (Price Waterhouse & Coopers) and have been approached by the Ministry of Finance to present a comparative booklet on Qatar Tax Legislation from a global perspective. The Ministry intends to bring some positive changes to the current tax law hence they would like to have analysis on the tax system of Qatar in comparison and understanding from a global perspective. The Ministry would like an evaluation on Qatar taxation system and the ethical, legal responsibilities inscribed within the law. They would also like information on international taxation systems so that a clear understanding is developed for them in context to tax system of other countries.

In your booklet you must:

1. Critically analyze the taxation systems across the globe and that of Qatar.
2. You should also then analyze the Qatar Taxation legislation and its implications.
3. Draw a comparison between the tax system of Qatar and two other countries.
4. You should be able to provide supported and justified recommendations on developing an effective tax system and legislation that meets key principles in a global context.
5. Critically evaluate the impact of key legal and ethical constraint associated with tax law application on different types of organizations in Qatar.
6. You should also provide supporting and justified recommendations with a range of international examples on minimizing the impact of legal and ethical constraints of tax responsibilities.

Submission Format

The submission is in the form of a Portfolio. Your work should be referenced using the Harvard referencing system. Please also provide a bibliography using the Harvard referencing system. The recommended word limit is 1,000–1,500 words, including working notes, although you will not be penalised for exceeding the total word limit.

The submission should include a completed portfolio of tax profile of incorporated and unincorporated organisations.

Unit Learning Outcomes

LO2 Determine taxation liabilities for unincorporated organizations and individuals.

LO3 Determine taxation liabilities for incorporated organizations

Assignment Brief and Guidance

Scenario

 Your booklet should also include a hypothetical portfolio for a clear understanding on tax calculation. Produce a hypothetical portfolio using appropriate models, formulas and tax calculations to develop an understanding on taxation liabilities of unincorporated and incorporated organisations in Qatar.

In your portfolio you must:

1. Investigate taxation liabilities by exploring and explaining implications of taxation on both:

• unincorporated and
• incorporated (public and private companies) organizations.

1. Apply appropriate recognized model and formula to produce a hypothetical portfolio calculating and determining tax liability including late payments interest and penalties to interpret and analyze data correctly for:

• unincorporated organizations and
• incorporated organizations

Learning Outcomes and Assessment Criteria

Pass

Merit

Distinction

LO1 Analyse taxation systems and the legislation which governs them

D1 Provide supported and justified recommendations for developing effective tax systems and legislation that meet key principles in a global context

P1 Analyse taxation systems and consider taxation legislation that will have given implications on national taxation.

M1 Critically analyse and compare taxation systems in different countries.

LO2 Determine taxation liabilities for unincorporated organisations and individuals

LO2 & 3

D2 Investigate taxation liabilities and use appropriate application models and formulae to interpret and analyse data correctly.

P2 Explore and explain the implications of taxation liabilities for unincorporated organisations.

M2 Apply recognised models and formulae to interpret data appropriately to calculate and determine taxation liabilities for unincorporated organisations.

LO3 Determine taxation liabilities for incorporated organisations

P3 Explore and explain taxation liabilities for both private and public companies.

M3 Apply recognised models and formulae to interpret data and determine taxation liabilities, including late payment interest penalties, for incorporated organisations.

LO4 Evaluate the impact on organisations of the legal and ethical constraints associated with taxation responsibilities

D3 Provide supporting and justified recommendations for responding to and minimising the impact of legal and ethical constraints for a range of international examples.

P4 Evaluate the impact of key legal and ethical constraints on different organisations.

M4 Critically evaluate the impacts of key legal and ethical constraints on application to different organisations, providing supporting conclusions and recommendations.