This course examines the core concepts of taxation at an advanced level. It looks at the social, economic and political aspects of taxation, the specifics of taxation, possible reforms, restructures, in light of recent developments and structures.

Students will be required to display that they have some knowledge of the principles and methodologies of forensic accounting. These students have to demonstrate that as accountants they are able to collect evidence, reconstruct financial trails and prove how fraud occurred and who was responsible. All these will be done by following forensic principles and established methodologies. The learning of this course will follow a different approach from undergraduate studies and will focus on both the field and practical approaches to forensic accounting. Using forensic accounting theories and methodologies, this course will
discuss the tactics to tackle the ever-increasing fraudulent financial activities in the corporate world. This course will also discuss issues and controversies faced by the current accounting and auditing environment. This course will make use of case studies based on the corporate fraud in the practical environment.