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HU Credits:
2
Degree/Cycle:
1st degree (Bachelor)
Responsible Department:
Accounting
Semester:
2nd Semester
Teaching Languages:
Hebrew
Campus:
Mt. Scopus
Course/Module Coordinator:
shai ahronovitz
Coordinator Office Hours:
Wednesday 20:00-21:00
Teaching Staff:
Shai Aharonowitz
Course/Module description:
principles of real estate taxation from the tax system in Israel. All this while addressing the interface issues between the various tax laws. The course will inter alia address the following topics: basic principles, concepts, day and acquisition value and day and value of sales, allowable expenses, the gain as part of "taxable income"' exemptions, transaction in a real estate company,"the seam between betterment tax, income tax and VAT.
Course/Module aims:
Knowledge of real estate tax system of the State of Israel both on theoretical and practical level
Learning outcomes - On successful completion of this module, students should be able to:
To make a betterment tax calculation, and acquisition tax calculation and recognize the exemptions in the law
Attendance requirements(%):
0
Teaching arrangement and method of instruction:
Frontal lecture
Course/Module Content:
Introduction and definitions. Components of the assessment: date and purchase value, date and sale value, deductions.
Tax calculation, spreading of tax and the connection with the Ordinance, residential dwelling exemption and tax if dwelling does not qualify.
Real estate companies.
Purchase tax
Required Reading:
Details appear in the syllabus on the site
The course is based on selected chapters of the book: "Real Estate Taxation: Interpretation, Halakhah and Practice" by Dr. Avi Gurman and Shai Aharonovitz, Bursi Publishers (2017).
A number of questions will be given based on reading chapters from the book.
Additional Reading Material:
Grading Scheme :
Additional information:
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