No offerings have been identified for this subject in 2015
CUS523 Environment Taxation (8)
Abstract|
The subject provides an introduction to the areas of excise law and administration which relate to the taxation of certain products or processes that impact upon the environment. There is a particular focus on the differing types of approaches to the taxation of such products and processes through the excise system, including levies, off-sets, rebates and incentives as well as other fiscal instruments such as emissions trading and product stewardship. The Subject considers such contemporary issues as impact on local industry and consumers, development of environmental protection technology, and cross border issues. |
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+ Subject Availability Modes and Location
Continuing students should consult the SAL for current offering details prior to contacting their course coordinator: CUS523
Where differences exist between the handbook and the SAL, the SAL should be taken as containing the correct subject offering details.
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Subject information| Duration | Grading System | School: |
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| One session | HD/FL | Centre for Customs and Excise Studies |
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Learning OutcomesUpon successful completion of this subject, students should:
- be able to demonstrate an understanding of the different types of approaches available under an indirect taxation system, including carbon tax, levies and excises, for implementing environmental policy outcomes;
- be able to understand the impact of such taxation measures on business and consumers and the implications of this;
- be able to focus on one industry (motor vehicles) directly impacted by environmental taxation and work through the various taxation issues; and
- be able to demonstrate an understanding some of the issues in relation to climate change being a global problem and that certain aspects of international trade are impacted by the need to address the cross border movement of carbon and other hazardous products.
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SyllabusThe subject will cover the following topics:
- Carbon taxation principles;
- Other pollution based taxes;
- Kyoto Convention and taxation;
- The use of taxation incentives to achieve environmental outcomes.
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The information contained in the 2015 CSU Handbook was accurate at the date of publication: 01 October 2015. The University reserves the right to vary the information at any time without notice.
