CUS520 Excise (8)

This subject will provide an in-depth study of the principles and workings of excise taxation. The course examines the significance of excise to providing governments with secure streams of revenue, as well as the growing trend to use excise taxation as a means of implementing other policy objectives.

Availability

Session 1 (30)
Online
Canberra Campus

Continuing students should consult the SAL for current offering details: CUS520. 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 explain and discuss critically the main principles which govern excise taxation;
  • be able to locate and use key international instruments and research appropriate compliance responses to excise taxation and apply that research to practical and theoretical situations that they may face as border regulators and/or managers;
  • be able to identify and explain the practical impact of excise beyond revenue generation including analysing and critically assessing the regulatory frameworks of different countries against best practice and established international standards;
  • be able to formulate appropriate and well-developed policy and legal advice for border managers and/or regulators on excise administration and to be able to communicate that advice to others;
  • be able to explain and discuss critically the rights and responsibilities of States in using excise to achieve certain policy objectives; and
  • be able to conduct a comparative analysis of relevant excise compliance models including analysing and critically assessing the regulatory frameworks of different countries against best practice and established international standards.

Syllabus

This subject will cover the following topics:
  • Principles of Excise taxation
  • o Excise and imports
  • Excise Rate Setting
  • o Considerations in setting excise rate
  • o Excise tariffs and excise taxation mechanisms
  • o Excise tariffs ? what is the actual rate?
  • Excise Policy Outcomes
  • o Excise and consumption
  • o Taxation versus regulation
  • o The role of excise in energy and environment policy
  • o Hypothecation
  • Excise Administration
  • o Control of excisable goods
  • o Approaches to compliance.

Indicative Assessment

The following table summarises the assessment tasks for the online offering of CUS520 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 - alcohol excise & harm reduction
30
3
Ministerial submission
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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