UAE Governments efforts to introduce VAT and its effects on individuals The defense shows creative insights and findings. Accurately addresses the questions. The defense shows a detailed summary of the findings and accurately addresses the questions.The topic was well grasped. The defense shows a general summary of the findings and generally addresses the questions. Shallow grasp of the topic is evident. The defense shows that very little attempt is made to discuss questions addressed. Needs much more in depth coverage to reflect any understanding of the topic. Not really addressed. No real summary of the sources or suitability for the project question. Limited details shown

Written defense: What did you learn from researching the topic? The defense shows creative insights and findings. Accurately addresses the questions. The defense shows a detailed summary of the findings and accurately addresses the questions.The topic was well grasped. The defense shows a general summary of the findings and generally addresses the questions. Shallow grasp of the topic is evident. The defense shows that very little attempt is made to discuss questions addressed. Needs much more in depth coverage to reflect any understanding of the topic. Not really addressed. No real summary of the sources or suitability for the project question. Limited details shown

Evidence of Research Extensive research supported with a detailed bibliography and up to date references Adequate research supported with a bibliography and good references Weak research supported with a bibliography. Weak research not supported with a bibliography. No research is evident.

Conclusion Conclusion shows good recommendations for practical implementation of VAT. Conclusion shows reasonably good recommendations for practical implementation of VAT. Recommendations suggested for practical implementation of VAT make sense but need additional research. Recommendations suggested for implementation of VAT are superficial and shallow. Recommendations suggested for practical implementation of VAT are incomprehensible and not valid.

VAT Implications Writing reflects in-depth understanding of concepts related to the effect of VAT on consumers and businesses, the pros and cons of applying it and the administrative and institutional obstacles facing its implementation. Writing reflects a general understanding of concepts related to the effect of VAT on consumers and businesses, the pros and cons of applying it and the administrative and institutional obstacles facing its implementation Writing reflects a shallow understanding of concepts related to the effect of VAT on consumers and businesses, the pros and cons of applying it and the administrative and institutional obstacles facing its implementation . Writing demonstrates some awareness of conceptual details but not a critical, analytical understanding of the concepts and their application; points made are vague and little to no evidence provided to support them. Writing does not demonstrates any awareness of conceptual details or a critical, analytical understanding of the concepts and their application

BUS 4163 Taxation Group-work (20%)-CASES AND Individual Written Defence (10%) WEIGHT (%) 4% A 100 – 85 B 84 - 75 C 74 - 65 D 64 - 60 F < 60 VAT Introduction The definition and rationale behind the VAT are accurately discussed. The definitions and answers are correct. The discussion of concepts is detailed and clearly shows evidence of extensive research. The definitions and answers are correct. The discussion of concepts is not detailed and shows some evidence of extensive research. The definitions are discussed but the answers related to the rationalebehind the concept are generally discussed and do not show evidence of research. The definitions and answers are not correct. The discussion of concepts is very shallow and there is no evidence of any research. The concepts discussed are not correct. The answer does not adhere to the content in question.