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The University of Southampton

MANG3076 Advanced Taxation

Module Overview

The advanced taxation module will expand Auditing and Taxation module (Year Two) which is offered an understanding of the principles underlying the design of an effective taxation system and how operate for different taxes (income, wealth and corporation). The advanced taxation module will introduce more advanced issues related to: the effects of public tax policies at business level (investment and financial decisions) and personal level, advanced issues in Capital Taxes, Taxation for Groups of companies and the international implications of these groups, Introduction to Tax Planning at above levels, Principals of International Taxation, Tax Avoidance, Tax Havens, Double Taxation and sustainability (the use of short-term or long-term tax policies to sustain economic stability).

Aims and Objectives

Module Aims

to build on the knowledge you have gained in MANG2066 Auditing and Taxation module. You will develop a number of valuable lifelong skills in this module, including time-management, research, critical thinking, analytical review, forming an argument, peer review, report writing, team-working, and creative design.

Learning Outcomes

Knowledge and Understanding

Having successfully completed this module, you will be able to demonstrate knowledge and understanding of:

  • advanced practical tax issues about operating tax system with reflection on the UK tax system;
  • the implications of the public tax policies at financial and investment decisions for both individuals and businesses with special care about the international implications;
  • the analysis of the effects of taxation aspects at international level;
  • the implications of international taxation on the governments’ policies, businesses and individuals;
  • the influences on tax practices on various theories in tax policy;
  • the various aspects of the UK tax system with possible alternative tax systems.
Subject Specific Intellectual and Research Skills

Having successfully completed this module you will be able to:

  • prepare computation for the UK corporation tax for groups and personal taxes;
  • demonstrate (both in writing and using calculation) intellectual skills associated with analysis, application and critical evaluation of tax policies in practice, and their effects on individuals, businesses and society.
Transferable and Generic Skills

Having successfully completed this module you will be able to:

  • demonstrate learning, problem solving, and numeracy skills;
  • communicate ideas and argument fluently and effectively in a variety of written forms;
  • communicate ideas and argument orally through the formal presentation.


• Introduction (Principles of tax system design, desirable characteristics; tax bases, rates, and taxes classification. • Impacts of a tax system (economic and behavioural incentives and distortions and taxation and sustainability). • Personal taxation (the main features of the UK personal taxation system and capital taxes). • Taxation of business profits at all levels (small businesses, companies, groups and multi-national entities) and the main features of the UK system of corporation tax • Indirect taxes Main features of VAT, excise duties and environmental taxes. • Introduction to International taxation and E-commerce • The Double Taxation, Bilateral and multilateral double tax agreements • Introduction to Tax Planning • International Tax Avoidance, Tax Competition and The Role of Supranational Organizations • Principles of Investment Decisions • Integrating Taxation into Investment Decision Making • Taxation and Financing Decisions

Learning and Teaching

Teaching and learning methods

The module will commence with include a mix of weekly lectures, classes and practical sessions Selected exercises will be used to provide formative feedback to students. Additional exercises and reading will be set for private study.

Follow-up work30
Completion of assessment task6
Wider reading or practice20
Preparation for scheduled sessions30
Total study time150

Resources & Reading list

Combs, Dixon and Rowes. Taxation – Incorporating the 2016 Finance Act. 

Lymer & Oats (2017). Taxation: Policy and Practice, 2016-17. 

Miller and Oats (2014). Principles of International Taxation. 

Schanz, D, Schanz, S (2011). Business Taxation and Financial Decisions. 

James S & Nobes C (2016/2017). The Economics of Taxation. 



Multiple choice question


MethodPercentage contribution
Examination  (2 hours) 80%
Group presentation 20%


MethodPercentage contribution
Examination  (2 hours) 100%


MethodPercentage contribution
Examination  (2 hours) 100%

Repeat Information

Repeat type: Internal & External

Linked modules

Pre requisites: (MANG1001 or MANG1004) and (ECON1001 or ECON1003 or ECON1009) and MANG2066


Costs associated with this module

Students are responsible for meeting the cost of essential textbooks, and of producing such essays, assignments, laboratory reports and dissertations as are required to fulfil the academic requirements for each programme of study.

In addition to this, students registered for this module typically also have to pay for:


Recommended texts for this module may be available in limited supply in the University Library and students may wish to purchase the mandatory/additional reading text as appropriate.

Please also ensure you read the section on additional costs in the University’s Fees, Charges and Expenses Regulations in the University Calendar available at

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