Università degli Studi di Napoli "Parthenope"

Teaching schedule

Academic year: 
2016/2017
Belonging course: 
Course of Master's Degree Programme on METODI QUANTITATIVI PER LE DECISIONI AZIENDALI
Location: 
Napoli
Disciplinary sector: 
TAX LAW (IUS/12)
Credits: 
6
Year of study: 
1
Teachers: 
Cycle: 
First Semester
Hours of front activity: 
48

Language

italian

Course description

Learning objectives:
The course aims to provide students with the basic knowledge of the Italian law tax and to deepen the study of the tax assessment procedure having regard especially to the standardized methods of assessment. During the course, the presumptive assessment based on the sector studies will be examined considering that they have been built through the use of statistical and mathematical methodologies. The analysis will focus, then, on the qualification of sector studies as legal presumptions related or as mere presumptions qualified in view of the legal protection of the taxpayer. The aim of the course is to enable students to apply their knowledge in the statistical-mathematical field to the tax assessment on the sector studies in order to develop capacity for analysis and interpretation of the problems underlying the determination of the real and actual ability to pay of taxpayers subject to sector studies, in the perspective of the fight against tax evasion.

Expected learning outcomes

Knowledge and understanding:
The student must demonstrate to understand the operation of the tax assessment procedure with particular regard to the analytical-presumptive assay method based on sector studies; It must also demonstrate that it understands the functioning of the taxpayer's protection system ascertained on the basis of sectoral studies both in procedural and procedural terms.

Applying knowledge and understanding:
The student must demonstrate that he has developed the ability to apply the acquired knowledge on sector-specific assessment to concrete cases. To this end, the lecturer will focus on examining the classroom, attending students, or during the reception or possibly during tutoring - where necessary - for the non-attending major jurisprudence cases in the field of sector studies.

Making judgements:
The student must demonstrate that he has developed an autonomous critical ability to evaluate the solutions that taxation has adopted in combating tax evasion through sector-based assessment and in examining possible application issues.

Communication:
The student should be able to respond clearly and comprehensively to the oral test questions in order to demonstrate that he has full knowledge of acquired knowledge and reasoning skills in the specific subject.

Lifelong learning skills:
The student must demonstrate that he has developed a learning ability that allows him to deepen the specific subject matter through autonomous research through a thorough doctrinal and jurisprudential research activity in the specific subject and with reference to the topics discussed.

Prerequisites

Reasoning ability. Some basic knowledge of tax law may facilitate learning, if already owned by the student. The topics discussed will, however, be integrated in order to examine the basic concepts of the subject, for which the bibliography will be provided.

Syllabus

The Italian law tax. The taxation both in small-medium enterprises and in self-employment. Foundation and development of assessment’s methods. Tax evasion and contrast tools: the use of statistical methodologies for the assessment based on the sector studies. The legal classification of the sector studies. Prearranged cross-examination and legal protection of taxpayer. Sector studies and Redditometro.

I Module (24 ore)
The Italian law tax. The taxation both in small-medium enterprises and in self-employment (8 hours). Foundation and development of assessment’s methods (8 hours).
Tax evasion and contrast tools: the use of statistical methodologies for the assessment based on the sector studies (8 hours).

II Module (24 ore)
The legal classification of the sector studies (8 hours).
Prearranged cross-examination and legal protection of taxpayer (8 hours).
Sector studies and Redditometro (8 hours).

Course organization:
The course includes frontal lessons during which the topics of the program will be discussed; During the lessons, scientific articles and jurisprudence will be examined in order to deepen and update some relevant issues in the program. The teaching material will also be made available through the Moodle e-learning platform.

Teaching Methods

The course is organised in lessons where the professor will evaluate the students' ability to apply the knowledge acquired by opening discussion on scientific articles, case studies and sentences of legitimacy on sector studies.

Textbooks

P. Boria (a cura di) Studi di settore e tutela del contribuente, Quaderni della Rivista di diritto tributario n. 6, Giuffrè, 2010.

PREPARATION OF STUDENTS WILL BE COMPLETED BY:
Slides on the Moodle platform.
Scientific articles, case studies, case tax law provided by professor.

Learning assessment

Verification of learning will consist of an oral examination, which will be aimed at verifying if the students have acquired the knowledge of the basics as well as the ability to integrate and manage the complexity of the subject of study both from a legal analysis profile both under the technical profile.

More information

PREPARATION OF STUDENTS WILL BE COMPLETED BY:
Slides on the Moodle platform.
Scientific articles, case studies, case tax law provided by professor.