Program Overview

Program Overview

The subject CUS423 Environment Taxation 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.

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

Availability

The subject is available in:

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