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2018/2019  MA-MMASV2005U  Combating Fiscal fraud and empowering regulators

English Title
Combating Fiscal fraud and empowering regulators

Course information

Language English
Course ECTS 5 ECTS
Type Elective
Level Part Time Master
Duration One Quarter
Start time of the course Autumn
Timetable Course schedule will be posted at calendar.cbs.dk
Min. participants 15
Max. participants 35
Study board
Study Board for Master i Skat
Course coordinator
  • Duncan Wigan - Department of Organization (IOA)
Main academic disciplines
  • Political leadership and public management
  • Economics
Teaching methods
  • Face-to-face teaching
Last updated on 19-09-2018

Relevant links

Learning objectives
Partficipants able to perform excellently and achieve a grade 12 on the course will be able to
  • Understand assess and deploy the conceptual tools necessary to analyse and intervene in the international tax system
  • Assess and apply the qualitative and quantitative methodologies taught in the Master elective
  • Use this knowledge to reflect upon analytically and evaluate reflexively cases that form the basis of an extended synopsis
  • Formulate critical questions of both theoretical and methodological character, and discuss course content competently, thoroughtly and persuasively on the basis of an extended synopsis
Combating fiscal fraud and empowering regulators:
Exam ECTS 5
Examination form Oral exam based on written product

In order to participate in the oral exam, the written product must be handed in before the oral exam; by the set deadline. The grade is based on an overall assessment of the written product and the individual oral performance.
Individual or group exam Individual exam
Size of written product Max. 20 pages
Assignment type Synopsis
Written product to be submitted on specified date and time.
20 min. per student, including examiners' discussion of grade, and informing plus explaining the grade
Grading scale Pass / Fail
Examiner(s) Internal examiner and second internal examiner
Exam period Winter
Make-up exam/re-exam
Same examination form as the ordinary exam
Course content and structure

The course is composed of a series of Master classes and keynote lectures provided COFFERS researchers and by senior figures in the international tax field.

Content will include analysis of the regulatory state of play at national levels and international levels, including administrative capacities and policy innovations. The COFFERS elective will explore how tax fits into the macro economy and why we might need to view tax in that context rather than restrict our purview to technical issues.

Participants will consider tax as at once a social, political and jurisprudential issue. We evaluate theories of tax abuse. Case based lectures drawing on the work of the COFFERS team address how to track processes of taxpayer adaptation under pressure of rapid regulatory change and how we can identify the role of various expert networks in that process.

Participant learn how to construct and use tax abuse heat maps as effective risk assessment tools. Participants also learn how to assess the efficacy of various methods that can be deployed measuring the scale of tax abuse and money laundering. The course provides tools to address financial secrecy and find perpetrators using the output of Country by Country Reporting, Automatic Information Exchange and the Legal Entity Identifier database.

Description of the teaching methods
Case based teaching using cases developed by the COFFERS projekt
Participatory workshops
Feedback during the teaching period
Dialogbased teaching
Student workload
Education 18 hours
Preparation 60 hours
Synopsis preparation 60 hours
Exam 1 hours
Last updated on 19-09-2018