B0046 - FISCALITA' DELLE IMPRESE

Learning outcomes

At the end of the course, the student acquires an overall view of the corporate tax system in the tax system and an institutional knowledge of the transfer tax system concerning business activities, with specific reference to value added tax (VAT). In particular, the student is able to assess the most appropriate tax choices for businesses.

Course contents

The exam program will specifically address the following aspects:

1. The sources and principles of tax law (the sources of tax law, their hierarchy, the concept of "double taxation", the principle of ability to pay, the importance of the provisions of the taxpayer's Statute will be illustrated);

2. The business income and the forms of corporate and company taxation: the notion and formation of the income of the individual entrepreneur and the partnerships, the different methods of determining the business income for the residents and non-residents.

4. The corporate income tax (IRES): the principle of derivation, the general principles for determining corporate income, the main positive and negative components of income.

Readings/Bibliography

M. BEGHIN, F. TUNDO, Manuale di diritto tributario, Giappichelli, ultima edizione.

F. TUNDO (a cura di), Codice Tributario Pocket, Casa Editrice La Tribuna – Piacenza, ultima edizione.

F. TUNDO, Le 99 piaghe del Fisco. Una democrazia decapitata, Bononia University Press, 2020.

R. BABORO, Il principio di derivazione e la frammentazione dell'imponibile, Giappichelli, ultima edizione.

Teaching methods

Lectures, classroom discussions of case studies

Assessment methods

The student's preparation will be verified by a written test with open questions.

The evaluation criteria are as follows:

1. Exactness of content.

2. Exactness of responses.

3. Clarity of exposition and command of vocabulary.

4. Ability for systematic framing.

Given the articulation of the evaluation criteria, a grade less than 18 is insufficient; between 18 and 23 sufficient; between 24 and 26 good; between 27 and 30 very good. 30 cum laude is excellent.

Teaching tools

The materials discussed / suggested during the lessons will be made available on the University online platform.

Office hours

See the website of Roberto Baboro