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.

Subject availability
Session 1 (30)
Online
Canberra Campus
Session 2 (60)
Online
Canberra Campus
Continuing students should consult the SAL for current offering details. 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
The 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.
Contact
Current Students

For any enquiries about subject selection or course structure you will need to contact your Course Director. You can find the name and contact details for your Course Director in your offer letter or contact your School office.

Prospective Students

For further information about Charles Sturt University, or this course offering, please contact info.csu on 1800 334 733 (free call within Australia) or enquire online.

The information contained in the 2017 CSU Handbook was accurate at the date of publication: June 2018. The University reserves the right to vary the information at any time without notice.

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