Vietnam National University HCMC International University SCHOOL OF BUSINESS

COURSE SYLLABUS1

BA087IU

TA ATION

Note! T"e o#tline $it" s%e&i'i& ven#e an( time) an( #%(ate( learnin* materials 'or t"e &#rrent semester $ill +e %rovi(e( to t"e enrolle( st#(ents +y t"e le&t#rer

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VNU International University S&"ool o' B#siness

1. COURSE STAFF Lecturer! Room! E2mail! Cons#ltation Ho#rs! Le 0"#on* T"ao) MBA A 1,. l%t"ao3"&mi#4e(#4vn T#e) 145, %m 1 %m 6 +y a%%ointment

Teaching Assistant! TBA Room! E2mail! Cons#ltation Ho#rs! S"o#l( t"e st#(ents $is" to meet t"e sta'' o#tsi(e t"e &ons#ltation "o#rs) t"ey are a(vise( to ma7e a%%ointment in a(van&e4 . COURSE INFOR!ATION 1 .1 Teaching ti"es an# L$cati$ns % Le&t#re! Ven#e! 1 . Units $* Cre#it % T"is &o#rse is $ort" 5 &re(its4 .% +ara,,e, teaching in the c$urse T"ere is no %arallel tea&"in* involve( in t"is &o#rse4 .- Re,ati$nshi. $* this c$urse t$ $thers T"e &o#rse is (esi*ne( $it" a 'o&#s on ta/ation a&tivities4 It +#il(s on) an( e/ten(s t"e materials ta#*"t in t"e 'o#n(ation esta+lis"e( in a&&o#ntin* &o#rses4 Conse9#ently) st#(ents are re9#ire( to &om%lete t"e &o#rse Financia, Acc$unting / BA18-IU to enroll t"is &lass4 .( A..r$ach t$ ,earning an# teaching Em%loyin* t"e intera&tive learnin* an( %ro+lem2+ase( tea&"in* a%%roa&") t"is &o#rse em%"asi:es t"e intera&tion +et$een le&t#rers an( st#(ents4 T"e le&t#re materials $ill +e %oste( on Bla&7 Boar( in a(van&e to "el% t"e st#(ents to %revie$ t"e materials an( to &on&entrate on listenin* an( &riti&al t"in7in* (#rin* t"e le&t#re4 T"is $ill "el% st#(ents to intera&t $it" t"e le&t#rer (#rin* t"e &lassroom4 T"e sessions 'or %resentations an( (is&#ssions &om%rise &om%any &ase st#(ies as $ell as ans$erin* some t"eoreti&al an( !$n#a&' 8.1(a")11a" Room C8,1

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VNU International University S&"ool o' B#siness

&on&e%t#al 9#estions) $"i&" "el% t"e st#(ents to see "o$ t"e &on&e%ts are a%%lie( in t"e real +#siness &onte/t4 St#(ents $ill %resent t"e &ase to t"e &lass an( (is&#ss $it" t"e %eers4 %. COURSE AI!S AN0 OUTCO!ES %.1 C$urse Ai"s ;it" t"e in&reasin* *lo+ali:ation o' tra(in* a&tivity ta/ation &onsi(erations are "avin* in&reasin* im%a&ts on t"e %lannin* o' international +#siness a&tivity4 T"e aim o' t"is &o#rse is to &onsi(er $"at *eneral ta/ %rin&i%les s"o#l( +e a%%lie( $"en a +#siness &onsi(ers "o$ it $ill or*ani:e its a&tivities4 %. Stu#ent Learning Outc$"es On t"e s#&&ess'#l &om%letion o' t"e &o#rse) st#(ents s"o#l( +e a+le to! Un(erstan( t"e &#rrent a%%li&ation o' *eneral ta/ation %rin&i%les< Be a$are o' t"e %otential im%a&ts o' ta/ation o' t"e (e&ision ma7in*< A%%re&iate t"e im%ortan&e o' ta/ %lannin*< A%%re&iate t"e %rin&i%les an( a%%li&ation o' %rin&i%les o' ta/ation a&ross vario#s (omesti& (omains< Un(erstan( t"e o%eration an( s&o%e o' t"e Vietnamese ta/ system< Un(erstan( an( +e a+le to &om%#te t"e %ersonal in&ome ta/ lia+ilities o' in(ivi(#als an( t"e &or%orate in&ome ta/ lia+ilities o' +ot" (omesti& an( 'orei*n o$ne( &om%anies< Un(erstan( an( +e a+le to &om%#te t"e ta/ lia+ilities arisin* #n(er t"e re*ime a%%li&a+le to 'orei*n &ontra&tors< Un(erstan( an( +e a+le to &om%#te t"e e''e&ts o' val#e a((e( ta/ on +#sinesses< I(enti'y an( e/%lain t"e o+li*ations o' ta/%ayers an( t"e im%li&ations o' non2 &om%lian&e4

%.% Teaching Strategies

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VNU International University S&"ool o' B#siness

T"e learnin* system in t"is &o#rse &onsists o' le&t#res an( s&"e(#le( %resentations6(is&#ssions4 Le&t#res ela+orate t"e a%%ro%riate t"eoreti&al &ontent in t"e te/t+oo7 an( rea(in*s4 Classes %rovi(e a more (etaile( an( re'ine( analysis o' +ot" &on&e%ts an( a%%lie( materials4 Classes are stron*ly oriente( to$ar(s intera&tive (is&#ssion o' t"e te/t an( &ases4 In or(er to *ain t"e most 'rom t"e le&t#res an( &lass a&tivities) t"e assi*ne( te/t6rea(in* s"o#l( +e rea( before t"e le&t#re to %arti&i%ate in t"e (is&#ssions4 -. STU0ENT RES+ONSIBILITIES AN0 CON0UCT -.1 1$r2,$a# It is e/%e&te( t"at t"e st#(ents $ill s%en( at least six "o#rs %er $ee7 st#(yin* t"is &o#rse4 T"is time s"o#l( +e ma(e #% o' rea(in*) resear&") $or7in* on e/er&ises an( %ro+lems) an( atten(in* &lasses4 In %erio(s $"ere t"ey nee( to &om%lete assi*nments or %re%are 'or e/aminations) t"e $or7loa( may +e *reater4 Over2&ommitment "as +een a &a#se o' 'ail#re 'or many st#(ents4 T"ey s"o#l( ta7e t"e re9#ire( $or7loa( into a&&o#nt $"en %lannin* "o$ to +alan&e st#(y $it" %art2time =o+s an( ot"er a&tivities4 -. Atten#ance Re*#lar an( %#n&t#al atten(an&e at le&t#res an( seminars is e/%e&te( in t"is &o#rse4 University re*#lations in(i&ate t"at i' st#(ents atten( less t"an ei*"ty %er &ent o' s&"e(#le( &lasses t"ey may +e re'#se( 'inal assessment4 E/em%tions may only +e ma(e on me(i&al *ro#n(s4 -.% 3enera, C$n#uct an# Beha4i$r T"e st#(ents are e/%e&te( to &on(#&t t"emselves $it" &onsi(eration an( res%e&t 'or t"e nee(s o' t"e 'ello$ st#(ents an( tea&"in* sta''4 Con(#&t $"i&" #n(#ly (isr#%ts or inter'eres $it" a &lass) s#&" as rin*in* or tal7in* on mo+ile %"ones) is not a&&e%ta+le an( st#(ents $ill +e as7e( to leave t"e &lass4 More in'ormation on st#(ent &on(#&t is availa+le at t"e #niversity $e+%a*e4 -.- 5ee.ing in*$r"e# T"e st#(ents s"o#l( ta7e note o' all anno#n&ements ma(e in le&t#res or on t"e Bla&7 Boar(4 >rom time to time) t"e #niversity $ill sen( im%ortant anno#n&ements to t"eir #niversity e2mail a((resses $it"o#t %rovi(in* a %a%er &o%y4 T"e st#(ents $ill +e (eeme( to "ave re&eive( t"is in'ormation4 (. LEARNIN3 ASSESS!ENT

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VNU International University S&"ool o' B#siness

(.1 F$r"a, Re6uire"ents In or(er to %ass t"is &o#rse) t"e st#(ents m#st! a&"ieve a &om%osite mar7 o' at least ?,< an( ma7e a satis'a&tory attem%t at all assessment tas7s @see +elo$A4 (. Assess"ent 0etai,s Mi(2Term E/am In &lass 9#i::es an( Assi*nments >inal E/am Total (.% 3r$u. Assign"ent 71ritten Assign"ent8 T"e st#(ents are re9#ire( to s#+mit an assi*nment in *ro#%s o' 'ive to si/ @?2CA on one to%i&4 T"e assi*nment $ill +e assesse( 'or analyti&al &ontent an( %resentation4 T"e same mar7s $ill +e a$ar(e( to all st#(ents in t"e same *ro#%4 All $or7 m#st +e ori*inal an( m#st not "ave +een s#+mitte( 'or any ot"er s#+=e&t or &o#rse "ere or else$"ere4 Co%yin* or %la*iari:in* $or7s o' ot"er a#t"ors) in&l#(in* yo#r 'ello$ st#(ents is an o''en&e an( $ill +e serio#sly %enali:e(4 D#e Date! T"e %ro=e&t re%ort is (#e on De&em+er 1t" 1,15 @"ar( &o%y an( email atta&"mentA an( m#st +e "an(e( to me at A1,.4 Late $or7 $ill +e %enali:e( at t"e rate o' 1? %er&enta*e %oints %er $ee7 (ay4 St#(ents m#st 7ee% &o%ies o' all $or7 s#+mitte(4 5,B 5,B 8,B 1,,B

(.- !ar2ing criteria 7gr$u. re.$rt8 !ar2ing Criteria E#ality o' ar*#ments! relevan&e) lo*i& an( &o"esion Use o' 'rame$or7s to s#%%ort analysis Use o' &ase evi(en&e to s#%%ort analysis Ori*inality an( #se'#lness o' t"e analysis Or*ani:ation) &larity o' e/%ression) e(itin* et& !ar2s 1, 1, 1, 1, 1, Learning $utc$"es9attri:utes A+ility to *ive &om%ellin* ar*#ments an( reasonin* to s#%%ort analysis A+ility to str#&t#re %ro+lems in a&&or(an&e $it" t"eoreti&al 'rame$or7s an( resolve t"em A+ility to &on(#&t a%%lie( resear&" to *at"er (ata6in'ormation %ertainin* to t"e &ase A+ility to en*a*e in &reative %ro+lem solvin* s7ills Clarity o' vision

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VNU International University S&"ool o' B#siness

(.( ;ui< T"ere $ill +e 1 9#i::es *iven in &lass to %rovi(e yo# $it" a *a#*e o' yo#r %ro*ress an( #n(erstan(in* o' t"e more (i''i&#lt &on&e%ts4 T"e 9#i::es $ill &over material &ontaine( in t"e le&t#res an( "ome$or7 assi*nments4 N$ "a2eu. 6ui<<es are a,,$=e#. (.> C,ass .artici.ati$n an# +resentati$n A minim#m atten(an&e o' -, %er&ent is &om%#lsory4 (.7 S.ecia, C$nsi#erati$n Any iss#es re*ar(in* t"e a(ministration o') timeta+lin* o' an( non atten(an&e at 'inal e/aminations nee( to +e (ire&te( to t"e O''i&e o' A&a(emi& A''air4 These issues are n$t the res.$nsi:i,it& $* the in#i4i#ua, ,ecturer. Request for special consideration (for final examination only) must be made to the Office of Academic Affairs within one week after the examination. General policy and information on special consideration can be found at the Office of Academic Affairs. >. ACA0E!IC HONEST? AN0 +LA3IARIS! 0la*iarism is t"e %resentation o' t"e t"o#*"ts or $or7 o' anot"er as oneFs o$n @definition proposed by the Uni ersity of !ewcastleA4 St#(ents are also remin(e( t"at &are'#l time mana*ement is an im%ortant %art o' st#(y an( one o' t"e i(enti'ie( &a#ses o' %la*iarism is %oor time mana*ement4 St#(ents s"o#l( allo$ s#''i&ient time 'or resear&") (ra'tin*) an( t"e %ro%er re'eren&in* o' so#r&es in %re%arin* all assessment items4 T"e #niversity re*ar(s %la*iarism as a 'orm o' a&a(emi& mis&on(#&t) an( "as very stri&t r#les re*ar(in* %la*iarism41 7. STU0ENT RESOURCES 7.1 C$urse Res$urces 0lease note t"at it is very im%ortant to *ain 'amiliarity $it" t"e s#+=e&t matter in t"e rea(in*s an( &ases prior to atten(an&e in &lasses4 Te/t+oo7! Gones) R"oa(es2Catana&") @1,,HA) 0rin&i%les o' Ta/ation 'or B#siness an( Investment 0lannin*) M&Ira$2Hill6Ir$in) US) ISBN H.-2,2,.255.H8.2,

T"is is a(a%te( $it" 7in( %ermission 'rom t"e University o' Ne$ So#t" ;ales4

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VNU International University S&"ool o' B#siness

Re'eren&e Boo7s! Smit") Raa+e) Maloney) @1,,-A) Ta/ation o' B#siness Entities) T"omson So#t"2;estern) US) ISBN H.-2,251825CCC82A((itional materials %rovi(e( The ,ecturer =$u,# atte".t t$ "a2e ,ecture n$tes an# a##iti$na, rea#ing .$ste# $n BB. Ho$ever t"is is not an a#tomati& entitlement 'or st#(ents (oin* t"is s#+=e&t4 Note t"at t"is is not a (istan&e learnin* &o#rse) an( yo# are e/%e&te( to atten( le&t#res an( ta7e notes4 T"is $ay) yo# $ill *et t"e a((itional +ene'it o' &lass intera&tion an( (emonstration4 Re&ommen(e( Internet sites "tt%!66$$$4*(t4*ov4vn "tt%!66t%"&m4*(t4*ov4vn6$%s6%ortal "tt%!66$$$4%$&4&om6vn6vn6%#+li&ations6ne$s2+rie'4="tml "tt%!66$$$4irs4*ov6ta/%ros6arti&le6,))i(JH-15.),,4"tml $$$4ta/st#(ent4&om @UK) ta/ te/t relate(A $$$4a&&o#ntants4or*4s* @Instit#te o' Certi'ie( 0#+li& A&&o#ntants in Sin*a%oreA B#siness ;ee7 T"e E&onomist >ort#ne >or+es Re&ommen(e( Go#rnals Harvar( B#siness Revie$ Britis" Ta/ Go#rnal National Ta/ Go#rnal Reven#e La$ Go#rnal 7. Other Res$urces' Su..$rt an# In*$r"ati$n 1 1A((itional learnin* assistan&e is availa+le 'or st#(ents in t"is &o#rse an( $ill +e sent via email4 A&a(emi& =o#rnal arti&les are availa+le t"ro#*" &onne&tions via t"e VNU 2 Central Li+rary4 Re&ommen(e( arti&les $ill +e (#ly in'orme( to t"e st#(ents4 8. COURSE SCHE0ULE 1ee2 1>.@ %.@ %0.@ T$.ic Learning "ateria,s an# acti4ities Ty%es o' Ta/es an( t"e G#ris(i&tions t"at Use T"em Te/t+oo7) C"a%ter 1 Ta/ 0oli&y Iss#es! Stan(ar(s 'or a Ioo( Ta/ Ta/es as Transa&tion Cost Te/t+oo7) C"a%ter 1 Te/t+oo7) C"a%ter 5 an( .

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VNU International University S&"ool o' B#siness

Ma/ims o' In&ome Ta/ 0lannin* 7.10 1-.10 8.10 -)@.11 11.11 18.11 (.11 Ta/ Resear&" T"e Vietnamese Ta/ System 0ersonal In&ome Ta/ 0ersonal In&ome Ta/ @&ont4A !i#ter" EAa" Cor%orate In&ome Ta/ Val#e A((e( Ta/ >orei*n Contra&tor Ta/

C"a%ter 8 Te/t+oo7) C"a%ter ? ;ui< 1 / C$4er cha.ters 1)( Le&t#re notes L Rea(in* materials Le&t#re notes L Rea(in* materials Le&t#re notes L Rea(in* materials Le&t#re notes L Rea(in* materials Le&t#re notes L Rea(in* materials ;ui< Le&t#re notes L Rea(in* materials Te/t+oo7 C"a%ter 1-

.1 @.1

Ta/ A(ministration Revision Session an( T#torial

T"e sylla+#s is %re%are( 'ollo$in* t"e 'ormat %rovi(e( +y t"e S&"ool o' Or*anisation an( Mana*ement) University o' Ne$ So#t" ;ales) $it" 7in( %ermission4