ACCT626-24S1 (C) Semester One 2024

Advanced Issues in Tax Compliance

15 points

Start Date: Monday, 19 February 2024
End Date: Sunday, 23 June 2024
Withdrawal Dates
Last Day to withdraw from this course:
  • Without financial penalty (full fee refund): Sunday, 3 March 2024
  • Without academic penalty (including no fee refund): Sunday, 12 May 2024


The objective of this course is to give a critical examination of advanced aspects of taxation theory, law, and practice from a tax compliance perspective. The course draws upon theories and research techniques from accounting and other disciplines, including economics, law, psychology, and sociology.

Learning Outcomes

  • The objectives of the course are:
  • Design a piece of taxation research (including undertaking preliminary analysis and literature review) and write an essay.
  • Demonstrate an understanding of aspects of tax compliance and other areas of taxation.
  • Demonstrate critical and analytical thinking skills.
  • Actively lead and participate in discussion of current issues in tax compliance and other areas of taxation.
    • University Graduate Attributes

      This course will provide students with an opportunity to develop the Graduate Attributes specified below:

      Critically competent in a core academic discipline of their award

      Students know and can critically evaluate and, where applicable, apply this knowledge to topics/issues within their majoring subject.

      Employable, innovative and enterprising

      Students will develop key skills and attributes sought by employers that can be used in a range of applications.

      Biculturally competent and confident

      Students will be aware of and understand the nature of biculturalism in Aotearoa New Zealand, and its relevance to their area of study and/or their degree.

      Engaged with the community

      Students will have observed and understood a culture within a community by reflecting on their own performance and experiences within that community.

      Globally aware

      Students will comprehend the influence of global conditions on their discipline and will be competent in engaging with global and multi-cultural contexts.


Subject to approval of the Head of Department.


ACIS626, AFIS626

Timetable 2024

Students must attend one activity from each section.

Lecture A
Activity Day Time Location Weeks
01 Thursday 13:00 - 15:00 Meremere 519
19 Feb - 31 Mar
29 Apr - 2 Jun

Course Coordinator

Adrian Sawyer


Andrew Maples


Assessment Due Date Percentage 
Essay 40%
Written summary and reflection 10%
Seminar Participation 10%
Reflections 20%
Individual Presentation 20%

Indicative Fees

Domestic fee $1,066.00

* All fees are inclusive of NZ GST or any equivalent overseas tax, and do not include any programme level discount or additional course-related expenses.

For further information see Department of Accounting and Information Systems .

All ACCT626 Occurrences

  • ACCT626-24S1 (C) Semester One 2024