Academic Year 2018/2019

  • Teaching Mode: Traditional lectures
  • Campus: Rimini
  • Corso: First cycle degree programme (L) in Business Economics (cod. 8848)

Learning outcomes

The aim of the course is to provide the students with a knowledge of the fundamental aspects of the modern tax systems, furnishing them the basic notions required for a professional in the economic field.

As outcome of the course the student knows: - the general principles of the tax system and its fundamental articulations; - the general features of the tax system and tax control procedures; - the main problems related to the application and interpretation of tax law; - the regulatory framework of the most relevant taxes, with particular regard to those affecting the business activities.

At the end of the course the student will: - be able to correctly frame the tax assumption and the formal obligations connected with the fulfillment of the tax claim; - master the general principles of corporate taxation; - be able to identify the most significant tax implications of the main economic transactions and the various forms business; - be able to assess the main forms of protection of the taxpayer in the phases and in relation to the acts of the tax assessment procedure.

Course contents

General Overview

1. The role of taxation and the constitutional principles

2. European and international taxation

3. The tax proceedings: investigation, assessment, recovery

4. Tax penalties

5. Alternative litigation settlement instruments

6. The tax trial

Taxes

1. Income taxes: materiale and procedural features

1.1. The general income tax

1.2. Business income

2. Value added tax

3. Local Taxes

Readings/Bibliography

Students may study opt for any of the following handbook.

FALSITTA G., Corso Istituzionale di Diritto tributario, CEDAM

TESAURO F., Compendio di Diritto Tributario, UTET

BEGHIN M., Diritto tributario, Cedam.

RUSSO P. - FRANSONI G. - CASTALDI L., Istituzioni di diritto tributario, Giuffré.

MELIS G., Lezioni di diritto tributario, Giappichelli.

The relevant statutes shall be at disposal of the student.

Advices on relevant tax statutes and the way to find them, in first lectures.

Teaching methods

Traditional frontal lectures, available in web streaming for students that cannot the Rimini seat.

In accordance with the advices provided by the university and public health authorities, seminars with external guests and exercises will be organized.

Assessment methods

he exam consists in an interview.

During the interview, the Examination Committee asks candidates questions (usually 3-4), based on the notions and knowledge learned by the students through the attendance of the lessons and the critical evaluation of the manuals and other teaching materials.
The interview will focus on the topics indicated in the section "Programme and contents". In order to prepare for the exam, it is necessary to study the texts indicated in the "Texts/Bibliography" section and to consult the main regulations referred to in the texts and during the lessons.
The questions are aimed at verifying, among others, whether the student has learned the notions relating to the legal institutions studied, whether he is able to present, through correct legal reasoning, the main problems concerning the subjects of study, whether he has acquired the capacity to argue necessary for the interpretation of the rules and for the analysis and solution of legal problems, and whether he is able to apply in a critical manner the knowledge acquired, also referring to the content of the rules, jurisprudence and doctrine.
In particular, the evaluation of the interview will be carried out taking into account:
knowledge of institutional profiles;
the ability to make connections between the different parts of the programme;
the articulation, accuracy and completeness of the presentation;
the degree of learning and the ability to use the notions and technical terminology characterizing the subject;
the ability to systematically frame, also taking into account jurisprudential and doctrinal orientations, the institutes, topics and problems proposed;
the ability to develop appropriate analyses of the issues raised and critical arguments.
Students must use only the Unibo Almaesami platform for the registration for the interview
The interviews can be organized in several consecutive daily shifts, according to the number of students enrolled. Students enrolled in the interview must be present on the first day of the exams. If the number of students exceeds the maximum number of students that can be examined by the Commission during the first day, the students in excess will be examined, according to the order of registration , in the following days that will be communicated to those present by the teacher.
For the attribution of the thesis it is necessary successfully passed the interview.
The thesis, if any, is assigned by the course teacher, after an interview with the student.

Teaching tools

Judgments of the Constitutional Court, Supreme Court or administrative documents by fiscal authorities may be made available on the iol.unibo.it website.


Students who, for reasons related to disabilities or specific learning disorders (DSA), need compensatory tools, can communicate their needs to the teacher in order to be addressed to the referents and agree on the adoption of the most appropriate measures.

Office hours

See the website of Giangiacomo D'Angelo