CUS423 Environment Taxation (8)

The subject introduces students to the areas of excise law and administration relating 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 these 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.

Availability

Session 1 (30)
Online
Canberra Campus
Session 2 (60)
Online
Canberra Campus

Continuing students should consult the SAL for current offering details: CUS423. Where differences exist between the Handbook and the SAL, the SAL should be taken as containing the correct subject offering details.

Subject Information

Grading System

HD/FL

Duration

One session

School

Centre for Customs and Excise Studies

Learning Outcomes

Upon successful completion of this subject, students should:
  • be able to demonstrate a critical 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 demonstrate a critical understanding of the impact of these 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
  • be able to demonstrate an understanding of 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.

Syllabus

This 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

Indicative Assessment

The following table summarises the assessment tasks for the online offering of CUS423 in Session 1 2019. Please note this is a guide only. Assessment tasks are regularly updated and can also differ to suit the mode of study (online or on campus).

Item Number
Title
Value %
1
On-line participation
20
2
Short essay - plastic bag levy
30
3
Ministerial report
50

The information contained in the CSU Handbook was accurate at the date of publication: July 2020. The University reserves the right to vary the information at any time without notice.

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