Learning objectives
The course aims to make students achieve:
- knowledge and understanding skills:
the student must demonstrate that he has acquired a basic knowledge of the tax system, with particular regard to the taxation of income and of the procedures and of the application of the taxes, and an ability to understand the general principles underlying the institutions;
- autonomy of judgment:
the student must demonstrate the ability to interpret and read systematically the legal rules and autonomous ability to identify the rationale underlying each rule;
- communication skills:
the student must demonstrate that he is able to express the concepts acquired with argumentative coherence, systematic rigor and language properties;
- ability to learn:
the student must demonstrate to know how to reconstruct the main institutes of tax law, substantive and procedural, applying the reference regulatory framework
Prerequisites
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Course unit content
The course aims to provide a general overview of the main taxes covered by our tax system (income tax, VAT, IRAP), with particular regard to the discipline of corporate taxation with reference to domestic law and the analysis of international profiles and involving the community
Full programme
- The sources of the domestic tax law;
- The concept of tax and its partitions;
- The constitutional principles and the Statute of the taxpayer;
- Condition, taxable subjects and IRPEF tax base;
- The individual categories of income;
- Corporate income tax (/IRES): requirements, taxable subjects, determination of the tax base;
- General principles for the determination of business income;
- Positive and negative components of income: convergences and divergences between civil and tax assessments;
- The impact of IAS and OIC on the rules for determining the taxable business income;
- The tax transparency;
- VAT;
- A subjective, objective and territorial in VAT;
- The relationship between internal standard and the recast Directive in VAT
Bibliography
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Teaching methods
Frontal lessons theoretical and practical
Assessment methods and criteria
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Other information
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2030 agenda goals for sustainable development
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