89992 - Tax Law

Learning outcomes

At the end of the course, the student possesses a knowledge of the fundamental aspects of the tax system as a function of basic professional training in the field of economics. In particular, he/she learns: - the principles of the tax system; - the implementation of the tax levy and tax control procedures; - the main issues related to the application and interpretation practices of tax regulations; - the regulatory framework of the most relevant taxes, with particular regard to those affecting the performance of economic and business activities. At the end of the course the student is able to - correctly frame the tax assumption and the formal obligations connected with the fulfilment of the tax claim; - the general principles of business taxation; - identify the most significant tax implications of the main economic transactions and of the different forms of organisation and management of economic activities; - assess which are the main forms of protection available to the taxpayer at the various stages and in relation to the different acts of the tax enforcement process.

Course contents

1. Introduction to Tax Law

1.1. The reasons for taxation and tax revenues.
1.2. The notion of a tax and the classification of taxes.
1.3. The sources of tax law.
1.4. The interpretation of tax law.
1.5. Constitutional principles.

2. The Tax Obligation

2.1. Sources and structure.
2.2. General principles in the Statute of the Taxpayer.
2.3. The subjects of the tax obligation.

3. The Main Taxes in the Italian System

3.1. Personal Income Tax.
3.2. The corporate income tax.
3.3. The regional tax on production activities.
3.4. Value Added Tax.
3.5. Registration tax.

4. The Implementation of Taxes

4.1. The tax declaration.
4.2. Controls on tax declarations.
4.3. The tax assessment.
4.4. The collection and refund of taxes.
4.5. Tax sanctions.
4.6. Collaborative compliance.

5. The tax process

 

Readings/Bibliography

A. Carinci, T. Tassani, Manuale di diritto tributario, Giappichelli, Torino (last edition)

OR

M. Beghin, F. Tundo, Manuale di diritto tributario, Giappichelli, Torino (last edition)

AND 

Any other material made available on virtuale.it.

Teaching methods

The course consists of lectures from September to December. Attendance at lectures is not compulsory, but strongly recommended. Lessons will be held in presence, as indicated in the teaching calendar.

Assessment methods

The examination will take place orally on the dates indicated on the AlmaEsami website. During the interview, candidates will be asked theoretical and practical questions, based on the notions and knowledge acquired through attending lectures and reading textbooks.
The examination will assess the candidates' knowledge of the institutional profiles, their ability to make connections between the various parts of the syllabus, their expository skills, their knowledge and ability to use the terminology and conceptual apparatus of the subject congruently, and their ability to critically analyse the topics addressed.

Teaching tools

If necessary, the virtual.unibo.it platform will be used to provide students with handouts, articles or teaching materials to support exam preparation.
Students with disabilities or specific learning disorders (DSA) must inform the lecturer of their needs.

Office hours

See the website of Alessia Fidelangeli