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Academic Year/course: 2017/18

429 - Degree in Public Management and Administration

29017 - Tax System


Syllabus Information

Academic Year:
2017/18
Subject:
29017 - Tax System
Faculty / School:
228 - Facultad de Empresa y Gestión Pública
Degree:
429 - Degree in Public Management and Administration
ECTS:
6.0
Year:
3
Semester:
Second semester
Subject Type:
Compulsory
Module:
---

5.1. Methodological overview

In the process of learning, different teaching methods will be used: it will make use of expository teaching techniques for

the theoretical classes and will be used also more participatory techniques by the student training. These allow the

involvement of students in their learning process and allow the teacher to notice the problems and questions that may

arise throughout the different topics.

In addition to scheduled classes, students will have to make an effort to learn to manage and individually familiar with the

fundamental contents of the subject, with the continued support of tax law.

 

5.2. Learning tasks

The program offered to the student to help him to get the results expected includes the following activities….

1: Theoretical sessions: in the theoretical sessions will opt for a methodology of a lecture in which the teacher will explain the essential elements to approach each of the syllabus items.

2. Practical sessions:  for these sessions, it could perform three different types of activities:

Activities in which theoretical concepts are learned but in which the student will be an active part, as it will apply the learnings they have already acquired for the understanding of new ones

Activities for the resolution of practical exercises

Activities for the resolution of practical exercises to be performed in continuous assessment

3.Tutorials: they allow the students a more direct and personalized assistance, for explaining doubts about course´s contents, guide them in learning and for the resolution process of exercises.

5.3. Syllabus

FIRST  PART. BASIC CONCEPTS

 

Item 1. Basic concepts of the Spanish Tax System

 

SECOND  PART. THE SPANISH TAX SYSTEM

 

Item 2. Local Taxes. Tax on buildings use. Tax on economic activities

Item 3. Tax on corporate operations

Item 4. Value Added Tax

Item 5. Corporate Income Tax

Item 6. Personal Income Tax

Item 7. Other Taxes

5.4. Course planning and calendar

Calendar for attended sessions and presentation of tasks

 

The calendar for attended and practical classes and other activities will be informed by the teacher in charge by the suitable channels.

 

Learning and assestment activities

Distribution

Credits

 

ATENDED ACTIVITIES

 

2,4

 

Theoretical classes

Weekly two-hours sessions

1,2

 

Practical classes 

 

Weekly two-hours sessions (splited groups)

 

1,2

 

ACTIVITIES OUTSIDE OF THE CLASS

 

3,6

Attendance group tutorials

Four two-hours activities

0,32

 

Final exam

One exam of two hours

0,08

 

Individual work, including preparation for exams

80 hours

3,2

 

 

5.5. Bibliography and recommended resources

[BB: Basic bibliography/ BC: Complementary bibliography]

BB Albi Ibáñez, Emilio : Sistema fiscal español. II, Impuesto sobre sociedades, tributación de no residentes, imposición indirecta, otros impuestos / Emilio Albi Ibáñez, Raquel Paredes Gómez, José Antonio Rodríguez Ondarza . - 7ª ed. act. Barcelona : Ariel, 2016
BB Albi Ibañez, Emilio. Sistema fiscal español. I, IRPF, imposición sobre la riqueza / Emilio Albi Ibáñez, Raquel Paredes Gómez, José Antonio Rodríguez Ondarza . 7ª ed. act. Barcelona : Ariel, 2016
BB Ejercicios y cuestiones de fiscalidad / Miguel Ángel Barberán Lahuerta ... [et al.] . 5ª ed. Zaragoza : Prensas Universitarias de Zaragoza, 2017
BB España. Sistema fiscal español : selección de legislación / Félix Domínguez Barrero, Julio López Laborda . 29ª ed. Zaragoza : Prensas de la Universidad de Zaragoza, 2017
BC Moreno Moreno, María del Carmen. Casos prácticos de sistema fiscal : resueltos y comentados / María del Carmen Moreno Moreno, Raquel Paredes Gómez . Madrid : Delta, 2015
BC Poveda Blanco, Francisco. Sistema fiscal : esquemas y supuestos prácticos / Francisco Poveda Blanco, Ángel Sánchez Sánchez, Lorenzo Gil Maciá . 24ª ed. act. (9ª en Aranzadi) Cizur Menor (Navarra) : Aranzadi, 2014