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A tax is a compulsory financial charge or some other type of levy imposed on a taxpayer (an individual or legal entity) by a governmental organization in order to fund government spending and various public expenditures. A failure to pay, along with evasion of or resistance to taxation, is punishable by law. Taxes consist of direct or indirect taxes and may be paid in money or as its labour equivalent. The first known taxation took place in Ancient Egypt around 3000–2800 BC.

Most countries have a tax system in place to pay for public, common, or agreed national needs and government functions. Some levy a flat percentage rate of taxation on personal annual income, but most scale taxes based on annual income amounts. Most countries charge a tax on an individual's income as well as on corporate income. Countries or subunits often also impose wealth taxes, inheritance taxes, estate taxes, gift taxes, property taxes, sales taxes, use taxes, payroll taxes and/or tariffs.

In economic terms, taxation transfers wealth from households or businesses to the government. This has effects that can both increase and reduce economic growth and economic welfare. Consequently, taxation is a highly debated topic with some, such as libertarians, classifying it as theft or extortion.

English language is necessary in case of every kind of communication in our life. In tourism and hospitality sector the use of English gives a vibrant flow of work and the knowledge of expressing the total tourism industry to the tourists. After completing this course students will have a broader knowledge to manage the organizations they will work in future. Therefore, Basic Language is a vital course for the students of business specializing in tourism and hospitality management.

Objective: Bangladesh is an independent country. It is the country of the nation “Bangali”/ Bangladeshi. The nation “Bangali” has a reach long thousands of years history full of diversified tradition. Now, Bangalies are not living in a country. But there is an individual country of Bangalies that is Bangladesh. As a country of Bangalies, Bangladesh has glory and pride. There is also a sanguineous history behind this glory and pride. At last Bangalies achieved the country, “Bangladesh” through the liberation war in 1971. Our last enemy was Pakistan. It is essential to know the history of the nation & country and its origin. Without knowing the history of the nation & country and its origin no one can feel the nationalism and patriotism to one’s country. Through this course “History of the Emergence of Independent Bangladesh” we can learn and know the real history of our beloved country, Bangladesh.

English language is necessary in case of every kind of communication in our life as it is an international language. English teaching can improve students' ability of listening, speaking, reading & writing which develop students' ideas in English, and improve students' enthusiasm for communication. English gives students access to some of the world’s best universities and to attend international conferences and events. Students can get wider access to knowledge and skills which gives a vibrant flow of work nationally and internationally. English will open up more opportunities and make students more desirable to employers.

The objectives of this course outline are to discuss the communication & business communication, its purpose & function, to develop students’ listening, speaking, reading, and writing skills, to enrich their vocabulary, and to encourage them to learn & apply properly. It will be helpful for them to cope with the present competitive world.