- Docente: Andrea Carinci
- Credits: 9
- SSD: IUS/12
- Language: Italian
- Moduli: Andrea Carinci (Modulo 1) Carla De Pietro (Modulo 2)
- Teaching Mode: Traditional lectures (Modulo 1) Traditional lectures (Modulo 2)
- Campus: Ravenna
- Corso: First cycle degree programme (L) in Business and Public Administration Consultant (cod. 0916)
Learning outcomes
Aim of the course is to provide the students the necessary skills to manage the complex tax regulations
Course contents
Introduction to tax Law
1. Taxes and constitutional principles.
2. European and international taxation.
3. Assessment and collection of taxes.
4. Fees.
5. Tax tribunals and tax trial
The Italian tax sistem
1. Income taxes
2. Value added tax
3. Stamp duty
4. Inheritance tax
5. IRAP
6. Local taxes
Readings/Bibliography
Falsitta G., Corso Istituzionale di Diritto tributario, Cedam, 2012
Codice ragionato breve per lo studio del diritto
tributario (a cura di Andrea Carinci), Libreria Bonomo
editrice, 2013
Assessment methods
Second term course.
Is provided a compulsory oral test.
Office hours
See the website of Andrea Carinci
See the website of Carla De Pietro