This course provides an introduction to, and overview of, fundamental concepts of income tax law. Topics include Introduction to Taxation, Taxation in perspective; taxation of individuals; business taxation; capital allowances and capital gain tax; special classes of taxpayers; withholding tax on provisional company tax - general and other taxes.

This course is designed to:

  • Provide students with an understanding of the income tax system in a range of contexts.
  • Provide knowledge of fundamental concepts of income tax law.
  • Enable students to develop experience in identifying tax issues and applying the income tax law to arrive at reasoned solutions to problems.

On successful completion of this course, students should be able to:

  • identify and apply fundamental concepts of income tax law
  • investigate and analyse current income tax information and issues
  • apply critical thinking and problem solving skills to resolve income tax issues
  • communicate effectively orally income tax information and solutions to income tax issues
  • communicate effectively in writing income tax information and solutions to income tax issues
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