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Tax Law (HKUK272)

This course examines: The constitutional foundations and administrative rules and techniques of taxation and conflicts arising there from; the rights of the taxpayer as against the state; methods for the collection of tax revenue in the interest of the state; legal characteristics of the various taxes involved in a specific tax system.

Credit: 3

Lecture Hour (hrs/week): 3

Lab (hrs/week): 0

Tutorial (hrs/week): 0

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